https://www.taxtmi.com/caselaws?id=168281 The Travancore Income-tax Act, 1121 was construed to require a direct enquiry into whether the assessee had been resident in Travancore in nine out of the ten preceding years before the status of "not ordinarily resident" could be determined. The Court held that the statutory test depended on residence, not on a converse enquiry into whether the person had been "not resident" in those years, and that these concepts could not be transposed to change the legislative scheme. On that construction, the assessee was treated as "not ordinarily resident" for the relevant accounting years. en-us Wed, 02 Mar 1955 00:00:00 +0530 Fri, 13 Feb 2015 11:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168281 The Travancore Income-tax Act, 1121 was construed to require a direct enquiry into whether the assessee had been resident in Travancore in nine out of the ten preceding years before the status of "not ordinarily resident" could be determined. The Court held that the statutory test depended on residence, not on a converse enquiry into whether the person had been "not resident" in those years, and that these concepts could not be transposed to change the legislative scheme. On that construction, the assessee was treated as "not ordinarily resident" for the relevant accounting years. Case-Laws Income Tax Wed, 02 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168281