Forced stay' in India due to invalid impounding of passport to be excluded for determining residential status: HC
[2015] 57 taxmann.com 448 (Delhi)
HIGH COURT OF DELHI
Commissioner of Income-tax (C) -I
v.
Suresh Nanda
Where assessee was forced to stay in India for more than 182 days in a previous year due to impounding of passport found by courts to be wrongful and he was fighting court cases to get passport released so that he could travel outside India to maintain his NRI status, the period of such forced/unwilling stay in India cannot be counted for determining his residential status u/s 6. If assessee's stay in India without counting such forced stay is for less than 182 days, he retains his NRI status for tax purposes.
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