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| DATE: | April 12, 2008 (Date of publication) |
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(i) U/s 6 (6), a person will become an ordinarily resident only if (a) he has been residing in nine out of ten preceding years; and (b) he has been in India for at least 730 days in the previous seven years;
(ii) Though judgments given by a High Court are not binding on the other High Court(s), judicial decorum, propriety and discipline requires that the High Court should, especially in the event of its contra view or dissent, discuss the aforesaid judgments of the different High Courts and record its own reasons for its contra view;
(iii) It is well settled that when two interpretations are possible, then invariably the Court would adopt the interpretation which is in favour of the tax payer and against the Revenue;
(iv) Circulars issued by the Department are binding on the Department.
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