Supreme Court · 2008 INSC 488 · Decided 11 April 2008
Pradip J. Mehta v. COMMNR. of Income-Tax, Ahmedabad
- Court
- Supreme Court of India
- Citation
- 2008 INSC 488 · [2008] 6 S.C.R. 383
- Case number
- CIVIL APPEAL No. 4291/2002
- Decided
- 11 April 2008
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 6(6)(a), 5(1)(c), 6(6), 4B; Central Excise Act
Headnote
A B Income Tax Act, 1961 - ss. 6 (6) (a) and 5 (1) (c) - Assessee claiming status of "not ordinarily resident in India" - For the purpose of exclusion of income occurring outside India c - Revenue authorities denying the status on the ground that two conditions of s. 6 (6) (a) were not by the Appellate Authorities and High Court - On appeal, held: The assessee was entitled to the status of 'not ordinarily resident in India - In order to determine 0 such status, the proper way to approach is to decide whether the assessee falls within definition of 'resident' and if the answer
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