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2008 (1) TMI 466 - AT - Income TaxExtract: .......l reasons. Therefore, he would be resident in India. Once he was resident in India, he is not a person resident outside India. 14. Thus the assessee is clearly not entitled to exemption under section 5(iib) of the G.T. Act. Orders of the authorities below on this issue are confirmed. 15. In the result, the appeal filed by the assessee is dismissed.
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