Co-founder of Flipkart stayed in India for 141 days hence was Indian national for relevant period

Binny Bansal Vs DCIT (ITAT Bangalore) ITAT Bangalore held that at the relevant time co-founder of Flipkart stayed in India for 141 days and balance days in other countries. Hence, assessee is an Indian national and thus the appeal of the assessee is dismissed. Facts- The assessee is a co-founder of Flipkart, an online e-commerce platform. For Assessment Year 2020-21, the assessee is a non-resident Indian. The case of the assessee was selected for scrutiny. Notably, the assessee sold equity shares of Indian companies listed on stock exchange in India. He also sold shares in Flipkart Private Li...