https://www.taxtmi.com/caselaws?id=66417 The Tribunal ruled in favor of the assessee, determining their status as not ordinarily resident for income tax purposes. The Tribunal held that since the assessee did not meet the condition of being a resident in nine out of the ten previous years, they should be classified as not ordinarily resident. Consequently, the pension income received abroad was exempted from Indian Income-tax as per relevant departmental circulars, aligning with the assessee's status as not ordinarily resident under section 6(6)(a) of the Income-tax Act. en-us Mon, 28 Feb 1983 00:00:00 +0530 Thu, 24 Feb 2011 15:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66417 The Tribunal ruled in favor of the assessee, determining their status as not ordinarily resident for income tax purposes. The Tribunal held that since the assessee did not meet the condition of being a resident in nine out of the ten previous years, they should be classified as not ordinarily resident. Consequently, the pension income received abroad was exempted from Indian Income-tax as per relevant departmental circulars, aligning with the assessee's status as not ordinarily resident under section 6(6)(a) of the Income-tax Act. Case-Laws Income Tax Mon, 28 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66417