https://www.taxtmi.com/caselaws?id=3594 Section 6(6)(a) of the Income-tax Act, 1961 was construed in line with the earlier 1922 Act provision and the settled taxpayer-favourable approach to ambiguous taxing statutes. The Court held that the definition of "not ordinarily resident" operates conjunctively for ordinary residence: an assessee remains "not ordinarily resident" if either statutory condition is not satisfied, namely not being resident in India in nine of the ten preceding previous years or not being in India for 730 days or more in the seven preceding previous years. On that interpretation, the assessee was entitled to "not ordinarily resident" status, and the contrary view of the High Court and authorities below was incorrect. en-us Fri, 11 Apr 2008 00:00:00 +0530 Fri, 20 Dec 2024 14:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3594 Section 6(6)(a) of the Income-tax Act, 1961 was construed in line with the earlier 1922 Act provision and the settled taxpayer-favourable approach to ambiguous taxing statutes. The Court held that the definition of "not ordinarily resident" operates conjunctively for ordinary residence: an assessee remains "not ordinarily resident" if either statutory condition is not satisfied, namely not being resident in India in nine of the ten preceding previous years or not being in India for 730 days or more in the seven preceding previous years. On that interpretation, the assessee was entitled to "not ordinarily resident" status, and the contrary view of the High Court and authorities below was incorrect. Case-Laws Income Tax Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3594