TMI Blog2000 (8) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... The judgment of the court was delivered by SYED SHAH MOHAMMED QUADRI J.--- The short point that arises for consideration in these appeals is : whether the appellant-assessee is a resident outside India as defined in section 2(q) of the Foreign Exchange Regulation Act, 1973 ? These appeals arise from the common order of the High Court of Kerala (see [1997] 226 ITR 264), at Ernakulam passed in Income-tax References Nos. 109, 113 and 114 of 1992, dated September 10, 1996. The questions referred to the High Court in those cases were under the Income-tax Act as well as the Wealth-tax Act. Being of the view that the second question in I. T. R. No. 109 of 1992, viz., "Whether, on the facts and in the circumstances of the case, the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, held, "A bare reference to clause (p)(iii)(c) would show that a person who is not a citizen of India, but has come to or stays in India for staying with his or her spouse, such spouse being a person resident in India would have to be regarded and understood as a person resident in India." In that view of the matter, the High Court held that the appellant was not entitled to the exemption under section 10(4A) of the Income-tax Act and thus answered question No. 2 in the negative, against the appellant. Mr. C. S. Vaidyanathan, learned senior counsel appearing for the appellant, invited our attention to paragraph (c) of sub-clause (iii) of section 2(p) of the Foreign Exchange Regulation Act and argued that stay of a person with his or he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Act, unless the context otherwise requires,---. . . (p) 'person resident in India' means---. . . (iii) a person, not being a citizen of India, who has come to, or stays in, India, in either case--- (a) for or on taking up employment in India, or (b) for carrying on in India a business or vocation in India, or (c) for staying with his or her spouse, such spouse being a person resident in India, or (d) for any other purpose, in such circumstances as would indicate his intention to stay in India for an uncertain period ; Explanation.--- A person, who has, by reason only of paragraph (a) or paragraph (b) or paragraph (d) of sub-clause (iii) been resident in India, shall, during any period in which he is outside India, be dee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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