2002 (10) TMI 4

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent : S. Rajappa, Advocate ORDER Heard learned counsel for the parties. The High Court has given a specific finding that the respondent-assessee had not stayed in India during the preceding nine years and he was not ordinarily resident in India, and, therefore, he would be governed by the proviso to section 5(1)(c) of the Income-tax Act, 1961. Admittedly, the assessee was a ....