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2020 (9) TMI 404 - AT - Income TaxDenying the benefit u/s 91 - Tax Credit / Double taxation - Income accrue in India - assessee being “Resident but not Ordinarily Resident" is not a “Resident in India” - HELD THAT:- As decided in own case [2019 (5) TMI 1160 - ITAT DELHI] we hold that assessee is entitled for tax credit of federal as well as state taxes paid by him u/s 91 of the Act. Whether the assessee being ‘resident but not ordinarily resident’ in India is entitled to tax relief u/s 91 of the income tax act or not? - The provisions of section 6 of the income tax act provides for qualification of the persons who are residents in India. The provisions of section 6 (6) carves out another category of person in ‘ Residents’ , who is said to be ‘not ordinarily resident’ in India. However such persons are also ‘resident’. The category is also called a ‘resident but not ordinarily resident’ in India. Therefore persons who are ‘resident but not ordinarily resident’ in India are forming larger group of the persons who are ‘resident’ in India. In view of this, we reject the contentions of the revenue that benefit of section 91 (1) of the act does not apply to a person who is ‘not ordinarily resident’ in India.
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