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2021 (11) TMI 144 - AT - Income TaxResidence in India - Residential status - Status of the assessee as “Resident” of India - calculation of days of stay in India - inclusion of date of arrival in counting the days of stay in India - HELD THAT:- As already held by different benches that while counting days of stay in India for considering the status of “Resident” the days of arrival has to be excluded, the Ld. CIT(A) while counting days of stay in India purportedly counted the date of arrival of the assessee in India without giving any cogent reason thereon which in our considered opinion having no basis. No reason to deviate from the ratio laid down in case of MANOJ KUMAR REDDY [2009 (4) TMI 551 - ITAT BANGALORE] and relying upon the identical facts in the case in hand we exclude the date of arrival in counting the days of stay in India in the case of the assessee. The assessee stayed in India during the year under consideration for less than 182 days and finally cannot be considered as the resident of India in the year under consideration. In that view of the matter the impugned assessment made against the assessee considering him as the resident of India is not sustainable in the eye of law and thus deleted. - Decided in favour of assessee.
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