https://www.taxtmi.com/caselaws?id=58751 The Tribunal dismissed the appeal, affirming the AAC's decision that the assessee should be classified as "resident but not ordinarily resident" for the assessment year 1977-78. The Tribunal emphasized that the absence of the passport initially did not negate the assessee's claim, considering historical assessment records and subsequent retrieval of the passport. It clarified that the dispute was not about residency but the specific classification within the tax status. The decision highlighted legal principles, historical records, and the importance of evidence in determining residential status. en-us Mon, 10 Oct 1983 00:00:00 +0530 Sun, 06 Feb 2011 03:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58751 The Tribunal dismissed the appeal, affirming the AAC's decision that the assessee should be classified as "resident but not ordinarily resident" for the assessment year 1977-78. The Tribunal emphasized that the absence of the passport initially did not negate the assessee's claim, considering historical assessment records and subsequent retrieval of the passport. It clarified that the dispute was not about residency but the specific classification within the tax status. The decision highlighted legal principles, historical records, and the importance of evidence in determining residential status. Case-Laws Income Tax Mon, 10 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58751