Involuntary stay must be excluded from computation for purposes of Section 6(1)(a) of Income Tax Act
Case Law Details
Case Name : CIT Vs Shri Suresh Nanda (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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The ITAT, in the initial part of the impugned order, noted that the assessee has been treated as non-resident during the period 1985-2006. It is admitted that his presence in India in the said earlier period has been less than 182 days per assessment year. The assessee’s claims that for most of the periods he was away from India, he had been living and working for gain from United Arab Emirates (UAE).
It has been an admitted case of the assessee that he had come to India on 28.09.2006. It is undisputed that it was during the visit to India beginning 28.09.2006 that his passport was impound...
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indeed very right judgement. Revenue need to learn legal nuances, it cannot impound a passport illegally and here forced him to stay down after all how could that man travel without passport, after all he is an NRI!
SAD to note the revenue attitude.
if revenue functions this way Art 21 r/w Art 19 r/w Art 14 under Writ under Art 226 in a relevant high court shd be invoked against UOI that way seek ‘damages’ under tort laws which are permissible.