https://www.taxtmi.com/caselaws?id=260064 The High Court upheld the ITAT's decision to exclude the period of involuntary stay from the residential status calculation for the assessee. The court affirmed the deletions and directions given by the ITAT, emphasizing the need to assess each case individually, especially concerning claims of involuntary stay. The appeals were dismissed, and each party was responsible for their costs. en-us Wed, 27 May 2015 00:00:00 +0530 Tue, 11 Aug 2015 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260064 The High Court upheld the ITAT's decision to exclude the period of involuntary stay from the residential status calculation for the assessee. The court affirmed the deletions and directions given by the ITAT, emphasizing the need to assess each case individually, especially concerning claims of involuntary stay. The appeals were dismissed, and each party was responsible for their costs. Case-Laws Income Tax Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260064