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2015 (9) TMI 1419 - HC - Income TaxTreatment as a resident Indian - whether the period for which the assessee was in India involuntarily on account of his passport having been impounded is not to be counted for purposes of Section 6(1)(a) of the Income Tax Act so as to hold him entitled to be a non-resident? - Held that - The Revenue s appeals for AY 2007-08 and 2008-09 have already been dismissed by this Court by the judgment 2015 (5) TMI 938 - DELHI HIGH COURT wherein held that while executive action resulted in the passport being unjustifiably impounded, this rendered if impossible for the assessee to leave India. He virtually became an unwilling resident on Indian soil without his consent and against his will. His involuntary stay during the period that followed till the passport was restored under Court s directive, thus, must be excluded for calculating the period under Section 6(1)(a) of Income Tax Act - Decided against revenue.
The Delhi High Court dismissed the Revenue's appeal for the Assessment Year 2009-10, following the dismissal of appeals for AY 2007-08 and 2008-09 in a previous judgment.
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