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2017 (2) TMI 1329 - AT - Income TaxTDS u/s 192 - residential status - ax required to be withheld in with respect to two Japanese nationals Mr. Koga and Mr. Yanai - stay in India - according to the assessee is total stay in India was for 1121 days and he is resident and not ordinarily resident for all these years - Held that:- Hon’ble Supreme Court has dealt with an identical situation in the case of Pradeep J Mehta pro the J Mehta versus Commissioner of income tax [2008 (4) TMI 6 - Supreme Court] wherein held a person will become an ordinarily resident only if (a) he has been residing in nine out of ten preceding years; and (b) he has been in India for at least 730 days in the previous seven years and decided the issue in favour of assessee. We set aside the matter to the file of the AO, as we do not find the number of days stated by the assessee in the orders of the lower authorities. Therefore, the Ld. assessing officer will compute the number of days of those 2 employees being in India and based on that will decide the residential status of those 2 employees following the principles laid down by the Hon’ble Supreme Court with respect to interpretation of provisions of section 6 (6) of the income tax act and decide the issue afresh on the merits.
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