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1995 (4) TMI 80 - AT - Income TaxExtract: .......the basis of the various considerations as mentioned above. Hence, this particular decision of the Supreme Court does not come to be of much help to the assessee. We reverse the decision of the CIT (Appeals) and direct the Assessing Officer to treat the assessee as resident for taxation purposes. 5. In the result, the departmental appeal is allowed
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