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2010 (12) TMI 940 - HC - Income TaxResidential status - assessee claimed his residential status as "non-resident" - Held that:- Going abroad for the purpose of employment, therefore, means going abroad to take up employment or any avocation as referred to in the circular, which takes in self-employment like business or profession, taking up own business by the assessee abroad satisfies the condition of going abroad for the purpose of employment covered by Explanation (a) to section 6(1)(c) of the Act, Tribunal has rightly held that for the purpose of the Explanation, employment includes self employment like business or profession taken up by the assessee abroad. No controversy on the facts inasmuch as the assessee was in India for only 177 days in the previous year relevant for the assessment year 1989-90, and unless it is established that Explanation (a) to sub-clause (c) of section 6(1) of the Act is not available to the assessee, he cannot be treated as a resident in India for the purpose of assessing his global income including the business income earned abroad during the previous year - dismiss the appeal filed by the Revenue.
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