Case Law Details
Case Name : Shri Sharad Mishra Vs ITO (ITAT Lucknow)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Lucknow
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Shri Sharad Mishra Vs ITO (ITAT Lucknow)
Brief of the case:
- The ITAT Lucknow in the case of Sharad Mishra vs. ITO held that the arrival of assessee in India at night cannot be treated as his stay for the complete day. Thus, the actual hours of the day stayed only could be counted as stay in India on that day.
- Therefore, the arrival of assessee at 9:10PM cannot be considered as stay of one clear day.
Facts of the case:
- The assessee filed its return declaring salary income wit
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Author Bio
I request your kind help for one clarification on this ITAT judgement to
confirm my understanding. It is very useful to many Indians who return back to India.
Example we arrived from Frankfurt/Munich to New Delhi 3 times arrival time
at 10.20 pm in the night.
Do we count each day of arrival as one full day as out of India and
hence days in India becomes 182-3 = 179 days
or we have to calculate number of hours for each day in India on arrival
say 3 x 1 hr and 40 minutes = and hence claim 179 days and 4 and half
hours. or say less than complete 179 days.
What is correct procedure? Kindly guide me on this.
We have in our possession all e-tickets with airline name, flight number,
record locator, boarding pass counterfoils, passenger name, time of
arrival into Delhi and original stamps in passport showing date of
departure and arrival on day of travel.
Appreciate very much your kind help and clarification
Kind Regards
Shanta
Good Judgement Should be published in leading newspapers making NRI FEEL HAPPINESS
THAT EITHER YOU R INDIAN OR NRI ,THERE IS NO DIFFERENCE ,TO BE NRI IS BETTER BECAUSE OF THE FACT THAT OUR INDIAN GOVT. HAS GOT DTAA WITH LOT OF COUNTRIES TO HELP INDIAN CITIZENS (INDIAN/NRO/NRI) NOW (INDIAN/OCI/PIO etc.)
prem kumar goyal
Good Judgement .It should be PUBLISHED IN LEADING NEWSPAPER FOR THE AWARENESS OF
PUBLIC.THE PEOPLE SHOULD BE AWARE OF THE BENEFITS BEING INDIAN/NRI/NRO.ALSO THE SECTION AND AGREEMENT/S IN DETAIL OF DTAA FOR GETTING REBATES IN INCOME TAX ,SPECIALY WITH USA,UK ,CANADA ,GERMANY, WESTERN COUNTRIES ETC. ETC.
The assessee should have filed a revised return correcting the status . on facts the decision of the ITAT is perfectly n order for it can go into the facts of the case and decide The Assessing officer should have verified the status and he is entitled to correct the status
Sir, the assessee in his return has shown himself as resident and the AO also put forward that point before ITAT. What happened there?
Good Judgement .