https://www.taxtmi.com/caselaws?id=103654 A temporary foreign stay does not, by itself, make an Indian citizen a person resident outside India; the statutory test under section 2(p) depends on the purpose of travel and surrounding circumstances showing an intention to remain abroad for an uncertain period, and a stay of about seven and a half months to care for an ailing mother did not meet that standard. The Delhi HC also held that a notification under section 14 of the Foreign Exchange Regulation Act, 1973 could validly prescribe continuous stay abroad of at least one year as a condition for retaining foreign exchange held outside India, because it imposed an entitlement condition without altering the statutory definition of residence; the challenge to the notification therefore failed. en-us Fri, 17 Apr 1998 00:00:00 +0530 Fri, 24 Feb 2012 11:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103654 A temporary foreign stay does not, by itself, make an Indian citizen a person resident outside India; the statutory test under section 2(p) depends on the purpose of travel and surrounding circumstances showing an intention to remain abroad for an uncertain period, and a stay of about seven and a half months to care for an ailing mother did not meet that standard. The Delhi HC also held that a notification under section 14 of the Foreign Exchange Regulation Act, 1973 could validly prescribe continuous stay abroad of at least one year as a condition for retaining foreign exchange held outside India, because it imposed an entitlement condition without altering the statutory definition of residence; the challenge to the notification therefore failed. Case-Laws Companies Law Fri, 17 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103654