9911796707
TMI Blog2000 (8) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... . SANTOSH HEGDE. JUDGMENT The judgment of the court was delivered by SYED SHAH MOHAMMED QUADRI J.---The short point that arises for consideration in these appeals is : whether the appellant-assessee is a resident outside India as defined in section 2(q) of the Foreign Exchange Regulation Act, 1973 ? These appeals arise from the common order of the High Court of Kerala (see [1997] 226 ITR 264), at Ernakulam passed in Income-tax References Nos. 109, 113 and 114 of 1992, dated September 10, 1996. The questions referred to the High Court in those cases were under the Income-tax Act as well as the Wealth-tax Act. Being of the view that the second question in I. T. R. No. 109 of 1992, viz., "Whether, on the facts and in the circumstances of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court, on a reference, held, "A bare reference to clause (p)(iii)(c) would show that a person who is not a citizen of India, but has come to or stays in India for staying with his or her spouse, such spouse being a person resident in India would have to be regarded and understood as a person resident in India." In that view of the matter, the High Court held that the appellant was not entitled to the exemption under section 10(4A) of the Income-tax Act and thus answered question No. 2 in the negative, against the appellant. Mr. C. S. Vaidyanathan, learned senior counsel appearing for the appellant, invited our attention to paragraph (c) of sub-clause (iii) of section 2(p) of the Foreign Exchange Regulation Act and argued that stay of a per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initions.---In this Act, unless the context otherwise requires,---. . . (p) 'person resident in India' means---. . . (iii) a person, not being a citizen of India, who has come to, or stays in, India, in either case--- (a) for or on taking up employment in India, or (b) for carrying on in India a business or vocation in India, or (c) for staying with his or her spouse, such spouse being a person resident in India, or (d) for any other purpose, in such circumstances as would indicate his intention to stay in India for an uncertain period ; Explanation.---A person, who has, by reason only of paragraph (a) or paragraph (b) or paragraph (d) of sub-clause (iii) been resident in India, shall, during any period in which he is outside India, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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