TaxTMI 
TaxTMI 
1995 (4) TMI 80
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....g pounds on account of his employment in UK and after deducting certain expenses, the net income of Rs. 1,90,183 from that source was arrived at by the assessee in a statement enclosed to the return of income. The assessee was in regular employment of the abovementioned UK concern for the last six years. In the original return of income for assessment year 1987-88 filed by the assessee on 14-5-1987, the residential status was shown as "not ordinarily resident". In a letter dated 6-4-1988 the status was declared as "resident but not ordinarily resident" for the purpose of Indian taxation. In a further letter dated 12-4-1988 however, the assessee claimed the status of "non-resident". The undisputed facts in this case are that during the relev....
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.... to that year as if for the words 'sixty days', occurring therein, the words 'one hundred and eighty-two days' had been substituted ; (b) who, being outside India, comes on a visit to India in any previous year, the provisions of sub-clause (c) shall apply in relation to that year as if for the words 'sixty days', occurring therein, the words 'ninety days'had been substituted." It may be seen from above that inasmuch as the assessee was in India during the relevant previous year for a period of 162 days, he would be liable to be treated as 'non-resident' if his case be covered by clause (a) of the Explanation as mentioned above. On the other hand, if his case be covered by clause (b) of the said Explanation or if the case be simply co....
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.... propose to extend this benefit also to the self-employed and those in other occupations, irrespective of their avocation abroad or the nature of their visit to India. Indian citizens who go abroad for purposes of employment are now chargeable to tax in India on their foreign income, if they have stayed in India for more than 60 days that year. I propose to liberalise the provision so that an Indian citizen who leaves India in any year for purposes of employment shall not be treated as resident unless he has been in India for 182 days or more in that year." A reference to the amendments brought about by the Finance Act, 1982 would show that the first para, as mentioned above, out of the Budget Speech of the Finance Minister related to....
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.... for the purpose of his employment outside India. His contention in this regard also cannot be accepted. A thorough reading of the relevant provisions along with speech of the Finance Minister (third para as quoted above) would clearly show that what is intended under clause (a) of the Explanation is the cases of Indians who go out of India for the purpose of securing an employment or being employed outside India during the relevant previous year only. The expression "for the purpose of employment" cannot be considered as equivalent to "in connection with employment". Hence, if somebody was already in employment, came to India either during the relevant previous year or in the immediately preceding previous year, stayed here for some time a....