S.C : The High Court has given a specific finding that the respondent-assessee had not stayed in India during the preceding nine years and he was not ordinary resident in India, and, therefore, he would be governed by the proviso to s. 5(1)(c) of the IT Act, 1961
Supreme Court Of India CIT & ANR. vs. Morgenstern Werner Sections 5(1)(c), 10(14) Asst. Year 1990-91, 1991-92 M.B. Shah, P. […]