No of days of forced
stay in India cannot be counted while determining the Residential
Status. Thus,
where the Government Agencies illegally impounded the passport of the assessee
and because of which his stay in India exceeded 182 days, he cannot be treated
as ‘Resident’. i.e The number of days for which his passport was impounded is
to be excluded while counting the period of STAY.
[Suresh Nanda Vs ACIT] [2014] [45 Taxmann.com 269] [Delhi – Tribunal]
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