TaxTMI 
TaxTMI 
2019 (4) TMI 1533
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....e, we may refer facts from Income Tax Appeal No. 107 of 2017. 2. This appeal is filed by the Revenue to challenge the judgment of the Income Tax Appellate Tribunal, Mumbai ("the Tribunal" for short) dated 18.12.2015. Following questions are presented for our consideration:- (a) Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in holding that the assessee was not an ordinary resident without appreciating that the amendment brought in Section 6(6) by the Finance Act, 2003 w.e.f. 1.4.2004 was clarificatory in nature and had to be given retrospective effect as communicated by the Circular No. 7 of 2003 issued by the CBDT? (b) Whether on the facts and in the circumstances of the ....
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.... said to be resident in India in any previous year, if he- (a) is in India in that year for a period or periods amounting in all to one hundred and eighty-two days or more ; or (b) [***] (c) having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty-five days or more, is in India for a period or periods amounting in all to sixty days or more in that year. [Explanation. 1-In the case of an individual,- (a) being a citizen of India, who leaves India in any previous year [as a member of the crew of an Indian ship as defined in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958), or] for the purposes of emplo....
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.... be stated to be a resident in India in any previous years, if [by virtue of clause (a)], he is in India in that year for a period or periods amounting in all to one hundred and eighty two days or more ; or [by virtue of clause (c)], he having within the four years preceding that year been in India for a period or periods, amounting in all to three hundred sixty five days or more and is in India for a period or periods amounting in all to sixty days or more in that year. Clause (b) of Explanation 1 below Section 6(1) of the Act, however, clarifies that in case of an individual being a citizen of India, or a person of Indian origin, who being outside India, comes on a visit to India in any previous year, the reference towards sixty days in s....
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....ch facts were that the assessee who was born in India in the year 1960, after completing his higher education went to Soviet Union for further education in engineering. From 1978 to 1984, he persuaded his Masters in Engineering in Radio Technology. He also did post graduation in Russian language. From 1984 to 1986, he had worked in trading pharma company in USSR. From the year 1986-1987, he did his business management from Sweden. He again worked in a trading pharma company. Between 1989 to 1995, he had worked in Ukraine after which he set up his own business in pharmaceutical sector primarily in Russia, Ukraine and CIS countries for which purpose he had set up a trading house at Ukraine. He had acquired immovable property in Ukraine in ....