...Tribunal”) that the status of the assessee for Assessment Year 1982-1983 was not that of “not ordinarily resident”. The High Court also recorded that the Tribunal has not committed any error in...work on high seas and paid abroad for many years. The assessee while filing his return for Assessment Year 1982-1983 (for short “the relevant year”) claimed the status of “not ordinarily resident in...ordinarily resident in India within the meaning of sub-section (6) of Section 6, the income which accrues or arises to him outside India shall not be so included in his total income...

...possessed property and where the respondent was born and brought up and also educated, he could not be treated to be a resident of West Bengal nor could his parents be treated to be ordinarily residing in.... Section 20 of the Representation of the People Act, 1950, provides as under:“20. Meaning of ‘ordinarily resident’.—(1) A person shall not be deemed to be ordinarily resident in...ordinary residence shall not by reason thereof cease to be ordinarily resident therein.(1-B) A member of Parliament or of the Legislature of a State shall not during the...

...but not ordinarily resident’?(2) Whether conditions specified for becoming resident are each individually sufficient or each individually necessary but none of them individually...that of a “resident” but “not ordinarily resident”. The assessee preferred an appeal before the Income-tax Appellate Tribunal and it was urged on his behalf that he was not only “resident” but also...“ordinarily resident”. Reliance was placed on behalf of the assessee on the fact that he was in India for a period of more than three years from January, 1961, to March, 1965. The Tribunal rejected the...

...British India for more than two years during the period of seven years preceding the previous year, the applicant, the Hindu joint family, was “not ordinarily resident’ for the assessment year 1940-1941...—(b) if such person is resident in British India during such year, (ii) accrue or arise to him without British India during such year, provided further that, in the case of a person not ordinarily...Company are resident in British India.S. 4-B—“For the purposes of this Act—(a) an individual is ‘not ordinarily resident’ in British India in any year if he has not been resident in British...

...the meaning of S. 4-A(b) of the Indian Income-tax Act, but the assessee was also treated as “not ordinarily resident” in British India within the meaning of...S. 4-B of that Act. The question whether the assessee was not ordinarily resident in British India became material in connection with the assessment of the income of certain tea estates...owned in Ceylon. If the assessee was also “ordinarily resident” in British India, such income would be assessable to tax in British India irrespective of whether or not it was received in or brought...

...for their service qualification, have been ordinarily resident of Wokha Constituency within the meaning of Section 20(3) of the Representation of the People Act, 1950. Second whether any of the...deemed to be ordinarily resident on any date in the constituency in which, but for his having such service qualification, he would have been ordinarily resident on that date. The gist of the appellant's...words “ordinarily resident”. Under Section 20(3) of the 1950 Act any person having a service qualification shall be deemed to be ordinarily resident on any date in the constituency in which...

...People Act, 1950, reads as under:“20. Meaning of ‘ordinarily resident’.— (1) A person shall not be deemed to be ordinary resident in a constituency on the ground only that he...to be ordinarily resident therein.(1B) A member of Parliament or of the Legislature of a State shall not during the term of his office cease to be ordinarily...illness or mental defectiveness, or who is detained in prison or other legal custody at any place, shall not by reason thereof be deemed to be ordinarily resident therein...

...after his return to India, he will be a resident but not ordinarily resident (“RNOR”) and that as such the income derived by him from investments made by him in U.K will be exempt from income-tax and...residential status of the applicant after his return to India, as the correctness of his impression that he will be resident but not ordinarily resident for nine assessment years following his return to...‘not ordinarily resident’ in India in any previous years if such person is—(a) an individual who has not been resident in India in nine out of the ten previous years preceding that...

...petition (Respondent 5 and the appellant respectively here) void — with which alone we are concerned in this appeal — was that they were not ordinarily resident in the area covered by any parliamentary...were not ordinarily resident in any of the parliamentary constituencies in the State of Gujarat and, as they had not fulfilled the condition for being entered in the electoral roll of any parliamentary...petition were ordinarily resident in any of the parliamentary constituencies in the State of Gujarat as that was a condition precedent to the registering officer getting jurisdiction to enter their names...

...taxation for the assessment years 1998-1999 and 1999-2000. The AO further noticed that respondent-assessee had claimed the residential status as ‘Resident but not ordinarily resident’. The AO did not accept...the explanation offered by the respondent-assessee in reply to notice under Section 148 of the Act, and held respondent-assessee's residential status as ‘Resident and ordinarily resident’. Consequently...)” wherein the CIT(A) deleted the additions by holding the residential status of respondent-assessee as ‘Resident and not ordinarily resident’.4. Revenue appealed against the said order...

...-tax Act, 1922, " Where a person not resident or not ordinarily resident in the taxable territories carried on business with a person resident in the taxable territories, and it appears to the Income-tax...Officer that owing to the close connection between such persons the course of business is so arranged that the business done by the resident person with the person not resident or not ordinarily...-tax The appellant, a private limited company carrying on business as marine engineers and ship repairers had its registered office in Bombay and was resident and ordinarily resident in...

...Assam Sachivalaya, Dispur. He stated therein, “My name may have been included in the electoral roll in UT Delhi State in which I was ordinarily resident earlier at the address mentioned below and, if...Minister, he would have been ordinarily resident at the aforementioned address in the area of the said constituency. On 3-9-1993 the first respondent was called upon to furnish evidence in support of...electoral rolls of States and Union Territories where they were not ordinarily resident, and instructed them to look into the matter.6. Pursuant to such instruction, the third...

...not ordinarily resident. The ITO did not accept his contention and held him to be resident and ordinarily resident and, consequently, the pension he was receiving from Arabian and American company was...concurred with the view held by the ITO and dismissed the appeal. He held that a person can claim the status of not ordinarily resident in India only if the following conditions are fulfilled...he cannot be taken to be 'not ordinarily resident'. According to the AAC a person can be taken to be not ordinarily resident only when all the three conditions set out above are fulfilled. He appears...

...for our determination is whether the assessee was “not ordinarily resident” within the taxable territories during these years. It has been found by the Taxing authorities that the assessee was a...to s. 4 and that proviso lays down that in the case of a person not ordinarily resident in the taxable territories, income, profits and gains which accrue or arise to him without the taxable.... 4B and that section provides:“(a) an individual is ‘not ordinarily resident’ in the taxable territories in any year if he has not been resident in the taxable territories in nine out of...

...the status of individual resident and ordinarily resident in British India. In proceedings for re-assessment of the income of the assessee, the Income Tax Officer added to the total income of the...included all income, profits and gains during such year which accrued or arose or were deemed to accrued or arise to him in British India during such year. The assessee was resident and ordinarily...profit from business activity in British India, a finding which cannot be warranted without some evidence or information adduced by the department. The assessee was a resident of India and it was the...

...as "not ordinarily resident" as against the status of "resident and ordinarily resident" adopted by the Assessing Officer.2. The appeal arises this way. The assessee is an...of resident, whereas the exemption is available only to an assessee who is a non-resident or "not ordinarily resident".(b)The fixed deposit in the bank was in Indian rupees and not...in foreign currency.3. The assessee appealed to the CIT (Appeals) and claimed that the status was "not ordinarily resident" and therefore he was entitled to the exemption of the...

...* * *Provided further * * *(2) Where a person not resident or not ordinarily resident in the taxable territories, carried on business with a person resident in the...with the person not resident or not ordinarily resident produces to the resident either no profits or less than the ordinary profits which might be expected to arise in that business, the profits.... The assessees carry on business as importers and as commission agent of non-resident exporters with two of whom we are concerned in these appeals. These two non-resident exporters Comptoirs Lainiers...

...the electoral roll or the name of dead persons or of persons who ceased to be or are not ordinarily resident in the ward have been included in the electoral roll and that remedial action should be...dead or has ceased to be ordinarily resident or is otherwise not entitled to be registered in that electoral roll, he shall amend or delete the entry:Provided that before taking any...action on any ground under clause (a) or clause (b) that the person concerned has ceased to be ordinarily resident or that he is otherwise not entitled to be registered in the electoral roll the Deputy...

...taxed on the footing that the family was “resident” and “ordinarily resident” in British India. In each case the income taxed was of the “previous year,” which was the Tamil year Pramathi ending 12th...Income-Tax (Amendment) Act, VII of 1939. The assessee, however, contended that the family was “not ordinarily resident” in British India within the meaning of the second...controlled in India, or that such income was brought into British India.Now, a Hindu undivided family is deemed to be “ordinarily resident” in British India if its manager is ordinarily...