https://www.taxtmi.com/highlights?id=54719 Denying the benefit u/s 91 - Tax Credit - Income accrue in India - assessee being “Resident but not Ordinarily Resident" is not a “Resident in India” - persons who are ‘resident but not ordinarily resident’ in India are forming larger group of the persons who are ‘resident’ in India. - we reject the contentions of the revenue that benefit of section 91 (1) of the act does not apply to a person who is ‘not ordinarily resident’ in India. - AT en-us Fri, 11 Sep 2020 14:50:04 +0530 Fri, 11 Sep 2020 14:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54719 Denying the benefit u/s 91 - Tax Credit - Income accrue in India - assessee being “Resident but not Ordinarily Resident" is not a “Resident in India” - persons who are ‘resident but not ordinarily resident’ in India are forming larger group of the persons who are ‘resident’ in India. - we reject the contentions of the revenue that benefit of section 91 (1) of the act does not apply to a person who is ‘not ordinarily resident’ in India. - AT Highlights Income Tax Fri, 11 Sep 2020 14:50:04 +0530 https://www.taxtmi.com/highlights?id=54719