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    <title>2002 (5) TMI 46 - GUJARAT High Court</title>
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    <description>The High Court upheld the Tribunal&#039;s decision that the assessee was a resident in India and not &quot;not ordinarily resident&quot; for income tax purposes. The assessee&#039;s status was determined based on the days of stay in India over the years, leading to a classification as a resident. The Court found the Tribunal&#039;s interpretation of section 6(6) of the Income-tax Act to be correct, dismissing the appeal and ruling in favor of the Revenue on both issues presented. The High Court concluded that the Tribunal&#039;s decision was justified, resulting in no costs awarded.</description>
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    <pubDate>Fri, 03 May 2002 00:00:00 +0530</pubDate>
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      <title>2002 (5) TMI 46 - GUJARAT High Court</title>
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      <pubDate>Fri, 03 May 2002 00:00:00 +0530</pubDate>
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