Supreme Court of India
Pradip J. Mehta v. Commnr. of Income-tax, Ahmedabad
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From the headnote
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 fulfilled - Order of the Revenue confirmed 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
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