While deciding non-resident status Incomplete day to not to be included in days of stay

IN THE ITAT MUMBAI BENCH ‘F’ Income Tax Officer (IT)-1(1) v/s. Fausta C. Cordeiro IT Appeal Nos. 4933 & 4934 (Mum.) of 2011 [Assessment year 2007-08] June 29, 2012 ORDER B. Ramakotaiah, Accountant Member These are two Revenue appeals filed against the orders of the CIT (A) dated 3.3.2011 & 4.3.2011 under section 143(3) r.w.s. 147 and 271(1)(c) respectively. ITA No.4933/Mum/2011 2. Briefly stated assessee has claimed status of Non Resident and filed return of income declaring a total loss at Rs.70,854/-. AO noticed that he has received a salary of Rs.16,52,2...