https://www.taxtmi.com/caselaws?id=103214 Notifications under the Foreign Exchange Regulation Act, 1973 that exempted or deemed certain foreign citizen spouses as persons of Indian origin were upheld as valid because the deeming language was confined to the notification's purpose and did not expand the Act's substantive definition. A non-citizen spouse living in India with an Indian citizen was held to fall within section 2(p)(iii)(c) on a contextual reading of the resident-person definition, the Court finding that the petitioner's long and repeated stays indicated an intention to remain for an uncertain period. Penalty for contravention of foreign exchange restrictions was sustained, but only the quantum was reduced, reflecting the absence of stealth or dishonest intent. en-us Wed, 08 Sep 1993 00:00:00 +0530 Tue, 21 Feb 2012 15:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103214 Notifications under the Foreign Exchange Regulation Act, 1973 that exempted or deemed certain foreign citizen spouses as persons of Indian origin were upheld as valid because the deeming language was confined to the notification's purpose and did not expand the Act's substantive definition. A non-citizen spouse living in India with an Indian citizen was held to fall within section 2(p)(iii)(c) on a contextual reading of the resident-person definition, the Court finding that the petitioner's long and repeated stays indicated an intention to remain for an uncertain period. Penalty for contravention of foreign exchange restrictions was sustained, but only the quantum was reduced, reflecting the absence of stealth or dishonest intent. Case-Laws Companies Law Wed, 08 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103214