https://www.taxtmi.com/caselaws?id=57497 The Appellate Tribunal ITAT Bangalore determined that the assessee should be considered a "resident" for tax assessment purposes, rejecting the assessee's claim to be classified as a "non-resident." The Tribunal analyzed the provisions of the Income Tax Act, particularly focusing on Explanation clauses, and concluded that the case aligned with Explanation (b) rather than Explanation (a). Despite the assessee's arguments and reference to a Supreme Court judgment, the Tribunal ruled in favor of the Department's position, directing the Assessing Officer to treat the assessee as a "resident." en-us Mon, 10 Apr 1995 00:00:00 +0530 Sun, 06 Feb 2011 03:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57497 The Appellate Tribunal ITAT Bangalore determined that the assessee should be considered a "resident" for tax assessment purposes, rejecting the assessee's claim to be classified as a "non-resident." The Tribunal analyzed the provisions of the Income Tax Act, particularly focusing on Explanation clauses, and concluded that the case aligned with Explanation (b) rather than Explanation (a). Despite the assessee's arguments and reference to a Supreme Court judgment, the Tribunal ruled in favor of the Department's position, directing the Assessing Officer to treat the assessee as a "resident." Case-Laws Income Tax Mon, 10 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57497