The assessee is a non-resident. The assessee claimed that he stayed in India during the year under consideration for 175 days where as revenue contended that assessee stayed in India for 184 days. The assessee contended that both the date of arrival and date of departure from India as made by the revenue is not correct. On appeal the Tribunal held that    while counting days of stay in India for considering status of ‘resident’, day of arrival has to be excluded. On facts the  assessee having stayed in India during year under consideration for less than 182 days could not be considered as resident of India in year under consideration.  (AY. 2016-17)