TMI Blog2006 (11) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... ave or vacation – he cannot be excluded from the category of resident as during disputed time he was in India because of Job termination - ITR No.42 of 1989 - - - Dated:- 14-11-2006 - ADARSH KUMAR GOEL and RAJESH BINDAL JJ. JUDGMENT: 1. Following questions of law have been referred for the opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract was terminated on 15.7.1979 and the assessee came to India for 85 days from July 1979 to October 1979. He then joined service in Jordon from 1.11.1979 to 28.2.1980. 3. The question raised by the assessee was that he being nonresident during the accounting period ending 31.3.1980 in terms of section 6 (1)(c) of the Income Tax Act, 1961 (for short, 'the Act') deserved to be assessed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od or periods amounting in all to three hundred and sixty-five days or more, is in India for a period or periods amounting in all to sixty-days or more in that year." Explanation: In the case of an individual, being a citizen of India, who is rendering service outside India, and who is or has been in India on leave or vacation in the previous year, the provisions of sub clauses (b) and ( c ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act, includes a person who is not ordinarily resident within the meaning of Section 6(6) of the Act. Section 6(6) of the Act provides that person is not ordinarily resident if he falls in one of the categories specified therein. Section 6(1) lays down when a person is "resident". 6. The Case of the petitioner falls under section 6(1)(c) of the Act and he has to be treated as resident. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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