Determining NRI Tax Status Based On Days Spent In India A Legal Analysis

Introduction The issue of determining the residential status of Non-Resident Indians (NRIs) for tax purposes has been a contentious topic in Indian tax law. The recent ruling by the Income Tax Appellate Tribunal (ITAT) in the case of Mitesh Vijay Gulati vs. Income Tax Officer, Internatioanl Tax Ward, Mumbai[1] has clarified that only the days […]