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Query of residential status

Tax queries 1136 views 4 replies

Dear All,

Please tell me whether Visit days of NRI has to be Excluded or Included for finding Residential Status.

Kindly give some reference of decided case law if any.

Replies (4)

Karnataka high court in Manoj kumar reddy nare:::: held that the period visit by non resident shall be excluded for counting number of days stay in a year for the purpose of determining residential status in that year..

Find the below Judgement

Day of arriving in India is counted as prd  of stay in India...and day of departing India is excluded from prd of stay in India.

Thanks for reply..

Would you know any Supreme Court decided case??

the day when NRI coming and the day when NRI goes is included for calculating the residential statis of NRI


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