https://www.taxtmi.com/caselaws?id=173188 The interpretation of "seven years" in Section 4-B turns on the Act's scheme of taxing the total income of the previous year and applying residential status by reference to that year. A general definition of "year" in the General Clauses Act cannot be used where it would create a gap before the relevant previous year or conflict with Sections 4(1), 4-A and 4-B. The expression is therefore treated as seven consecutive calendar years of twelve months each immediately preceding the commencement of the relevant previous year, so the residential-status test is applied over that continuous preceding period. en-us Fri, 01 Feb 1946 00:00:00 +0530 Wed, 09 Sep 2015 16:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173188 The interpretation of "seven years" in Section 4-B turns on the Act's scheme of taxing the total income of the previous year and applying residential status by reference to that year. A general definition of "year" in the General Clauses Act cannot be used where it would create a gap before the relevant previous year or conflict with Sections 4(1), 4-A and 4-B. The expression is therefore treated as seven consecutive calendar years of twelve months each immediately preceding the commencement of the relevant previous year, so the residential-status test is applied over that continuous preceding period. Case-Laws Income Tax Fri, 01 Feb 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173188