Mere passport insufficient to confirm assessee’s US tax residency

Parag Bhikhubhai Patel Vs ITO (ITAT Ahmedabad)

The case of Parag Bhikhubhai Patel vs ITO (ITAT Ahmedabad) presents a complex intersection of international tax law, nationality, and individual rights. This case is a landmark in determining tax residency for Non-Resident Indians (NRI) in the US, bringing forth a clear stance on the adequacy of a US passport as a determinant for tax residency. The crucial point in question: Can mere possession of a passport confirm the tax residency of the assessee?

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