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Court Rules Passport Impoundment Period Excluded from Residency Status for Tax Purposes; Individual Not a Resident.

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....Treatment as a resident in India - Passport being unjustifiably impounded - it was impossible for the assessee to leave India - He virtually became an unwilling resident on Indian soil without his consent and against his will - such period must be excluded - Cannot be treated as Resident - HC....

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Court Rules Passport Impoundment Period Excluded from Residency Status for Tax Purposes; Individual Not a Resident.