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? Analysis: The Assessee, Mr. Parag Bhikhubhai Patel, a US citizen and NRI, found himself amidst a t...