https://www.taxtmi.com/caselaws?id=209308 The court upheld the assessee's non-resident status for the assessment year 1989-90, ruling that the business activities conducted abroad qualified as "employment" under Explanation (a) to section 6(1)(c) of the Income-tax Act. The court broadly construed the term "employment" to include self-employment endeavors like running a business abroad, aligning with the legislative intent and supported by relevant precedents and official circulars. The Revenue's appeal challenging this interpretation was dismissed, affirming the Tribunal's decision in favor of the assessee. en-us Mon, 13 Dec 2010 00:00:00 +0530 Wed, 24 Jul 2013 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209308 The court upheld the assessee's non-resident status for the assessment year 1989-90, ruling that the business activities conducted abroad qualified as "employment" under Explanation (a) to section 6(1)(c) of the Income-tax Act. The court broadly construed the term "employment" to include self-employment endeavors like running a business abroad, aligning with the legislative intent and supported by relevant precedents and official circulars. The Revenue's appeal challenging this interpretation was dismissed, affirming the Tribunal's decision in favor of the assessee. Case-Laws Income Tax Mon, 13 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209308