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Determining the status of the assessee for the assessment year and the inclusion of income earned from a foreign country. Analysis: The appeal before the Appellate Tribunal ITAT Jaipur centered around the status of the assessee for the assessment year and the inclusion of income earned from a foreign country. The primary contention was regarding the calculation of the assessee's residency status based on the days spent in India. The dispute arose from the date of the assessee's return to India from Iran, with the department arguing for the inclusion of the arrival date in the residency calculation. The assessee, on the other hand, contended that the day of arrival should be excluded from the calculation, citing legal precedents and the General Clauses Act. The Tribunal considered various case laws and legal provisions to determine that the arrival date should indeed be excluded from the calculation of days spent in India. The second issue pertained to the assessee's status as a non-resident during the relevant period. The Tribunal examined evidence, including an air ticket and certificates from the Embassy, to establish that the assessee had not visited India from the date of departure to his return. Relying on legal interpretations and precedents, the Tribunal concluded that the assessee qualified as a non-resident for the assessment year in question. The Tribunal referenced decisions of the Madras High Court to support the determination that the assessee's non-ordinary resident status was consistent with being a non-resident in the majority of the previous years. Ultimately, the Tribunal ruled in favor of the assessee, holding that only income earned in India should be included in the assessment, while income from Iran was not to be considered. The department's appeal was dismissed based on the Tribunal's findings regarding the assessee's residency status and the exclusion of income earned from a foreign country.
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