https://www.taxtmi.com/caselaws?id=784849 Whether the assessee qualifies as resident or non-resident based on period of stay is determined by applying clause (b) to Explanation 1 to the residency provision of the Act: if stay is under 182 days, resident status is not established, resulting in non-resident character. Applying the precedent that excludes the day of arrival in day-counting, the assessees computed stays (180, 173, 175 days) fall below 182 days, therefore the assessee was non-resident for the three assessment years. The assessees absence for employment abroad supports non-resident status rather than visits for tourism, medical treatment, or study. en-us Tue, 30 Dec 2025 00:00:00 +0530 Sat, 10 Jan 2026 12:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784849 Whether the assessee qualifies as resident or non-resident based on period of stay is determined by applying clause (b) to Explanation 1 to the residency provision of the Act: if stay is under 182 days, resident status is not established, resulting in non-resident character. Applying the precedent that excludes the day of arrival in day-counting, the assessees computed stays (180, 173, 175 days) fall below 182 days, therefore the assessee was non-resident for the three assessment years. The assessees absence for employment abroad supports non-resident status rather than visits for tourism, medical treatment, or study. Case-Laws Income Tax Tue, 30 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784849