1990 (4) TMI 81

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....cts and in the circumstances of the case, the learned CIT(A) while giving the above direction failed to appreciate (i) that clause (a) of the Explanation to section 6(1) of the Act is applicable only to the persons leaving India for the purpose of employment outside India, and (ii) that there is neither anything on the record to show that the assessee had an employment outside India during the period he was away, nor did he adduce any evidence to this effect even at the appellate stage." 3. The assessee in his return of income claimed the status of non-resident and appended a note to the effect that 'he left India on 14-4-1982 for the purpose of employment outside India. He was out of India during the previous year for 218 days'. He furthe....

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.... for the assessee brought to our notice the clarification at serial 7.3 of page 737 claimed to have been issued by the Central Board of Direct Taxes and published in the publication known as 'Law of Income-tax'. With the help of this clarification the learned counsel for the assessee discussed the implications of the aforesaid provisions of section 6 and contended that since the assessee had left India for the purposes of employment outside India for a total period 218 days during the relevant previous year, he was not a 'resident' within the meaning of section 6 and, therefore, ought to have been assessed in the status of a 'non-resident'. After careful consideration of the relevant provisions of the I.T. Act and the case-law on the subjec....