https://www.taxtmi.com/caselaws?id=101144 Exemption under the foreign exchange notification turned on whether a foreign national fell within the class of persons resident in India for repatriation obligations. The material showed a Belgian passport, domicile in Belgium, and only year-to-year foreigner registration in India, without proof of an intention to stay for an uncertain period. On those facts, the wider construction of residence was not established, and the exemption under clause (iii) of the first proviso remained available. The finding that the person was not permanently resident in India was not displaced, so the exemption-based exoneration was maintained. en-us Mon, 13 Aug 1984 00:00:00 +0530 Wed, 08 Feb 2012 17:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101144 Exemption under the foreign exchange notification turned on whether a foreign national fell within the class of persons resident in India for repatriation obligations. The material showed a Belgian passport, domicile in Belgium, and only year-to-year foreigner registration in India, without proof of an intention to stay for an uncertain period. On those facts, the wider construction of residence was not established, and the exemption under clause (iii) of the first proviso remained available. The finding that the person was not permanently resident in India was not displaced, so the exemption-based exoneration was maintained. Case-Laws Companies Law Mon, 13 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101144