https://www.taxtmi.com/caselaws?id=181248 For determining residential status, the Tribunal applied the ordinary rule of computation of time under the General Clauses Act and excluded the day of arrival in India when the assessee reached late at night and had no usable part of the day left. On that basis, the assessee could not be treated as resident for the relevant year and was regarded as non-resident. As a result, income earned in Iran was not includible in the Indian assessment. The separate question of ordinarily resident status was treated as academic once non-resident status was found. en-us Fri, 22 Aug 1986 00:00:00 +0530 Mon, 11 Apr 2016 17:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181248 For determining residential status, the Tribunal applied the ordinary rule of computation of time under the General Clauses Act and excluded the day of arrival in India when the assessee reached late at night and had no usable part of the day left. On that basis, the assessee could not be treated as resident for the relevant year and was regarded as non-resident. As a result, income earned in Iran was not includible in the Indian assessment. The separate question of ordinarily resident status was treated as academic once non-resident status was found. Case-Laws Income Tax Fri, 22 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181248