https://www.taxtmi.com/caselaws?id=168280 For determining whether an individual was "not ordinarily resident" under Section 4B(a) of the Indian Income-tax Act, 1922, the statutory enquiry centres on residence in the taxable territories during the relevant period, not on time spent outside them. The provision sets two alternative tests: non-residence in the taxable territories in nine of the ten preceding years, or absence from the taxable territories for more than two years during the seven preceding years. On the facts found, the assessee had been in the taxable territories for more than two years within the seven-year period and therefore failed the statutory test. The claimed exemption was accordingly unavailable. en-us Mon, 06 Oct 1952 00:00:00 +0530 Fri, 13 Feb 2015 11:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168280 For determining whether an individual was "not ordinarily resident" under Section 4B(a) of the Indian Income-tax Act, 1922, the statutory enquiry centres on residence in the taxable territories during the relevant period, not on time spent outside them. The provision sets two alternative tests: non-residence in the taxable territories in nine of the ten preceding years, or absence from the taxable territories for more than two years during the seven preceding years. On the facts found, the assessee had been in the taxable territories for more than two years within the seven-year period and therefore failed the statutory test. The claimed exemption was accordingly unavailable. Case-Laws Income Tax Mon, 06 Oct 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168280