2006 (11) TMI 123

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..... ate Tribunal, Chandigarh Bench, Chandigarh (for short, 'the Tribunal), arising out of its order dated 27.6.1985 in ITA No.823 of 1983, for the assessment year 1980-81:-     "1. Whether the Tribunal was right in law in rejecting the claim of the assessee to be assessee in the status of non-resident by holding that the assessee was not on 'vacation' in India though he was rendering s .....

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..... ) of the Income Tax Act, 1961 (for short, 'the Act') deserved to be assessed accordingly. The Assessing officer rejected the claim of the assessee and held that for claiming the status of non-resident, a person has to be in India for 90 days or more in India on leave or vacation if he renders services outside India. The assessee was in India for less than 90 days and was not on leave or vacation, .....

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..... 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 ) shall apply in relation to that year as if for the words 'thirty days' and 'sixty days', respectively occurring in the said sub-clauses, the words 'ninety days' had been substituted." 4.   A perusal of the above provision shows that if a person is in Ind .....

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