https://www.taxtmi.com/caselaws?id=36352 The Court interpreted the term "migrated" broadly, requiring voluntary movement from Ceylon to India for an extended period with substantial business interests in Ceylon. The assessee, having spent significant time in Ceylon and now permanently in India, was considered to have migrated from Ceylon, making him eligible for the Circular's benefits. The Court dismissed the argument that being an Indian citizen precluded the assessee from benefiting under the Circular, as the Circular itself allowed assessments for Indian citizens. The Court upheld the Tribunal's decision, ruling in favor of the assessee and awarding costs. en-us Tue, 08 Apr 1980 00:00:00 +0530 Sat, 20 Mar 2010 18:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36352 The Court interpreted the term "migrated" broadly, requiring voluntary movement from Ceylon to India for an extended period with substantial business interests in Ceylon. The assessee, having spent significant time in Ceylon and now permanently in India, was considered to have migrated from Ceylon, making him eligible for the Circular's benefits. The Court dismissed the argument that being an Indian citizen precluded the assessee from benefiting under the Circular, as the Circular itself allowed assessments for Indian citizens. The Court upheld the Tribunal's decision, ruling in favor of the assessee and awarding costs. Case-Laws Income Tax Tue, 08 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36352