Indian High Court Holds Mandatory Stay in India Not to be Included in Determining Tax Residence

On 27 May 2015, the High Court of Delhi issued its decision regarding whether a mandated stay in India may be included when determining whether a non-resident individual's duration of stay in India results in residence for tax purposes.

The case involved a non-resident individual that was compelled to stay in India by an Indian court which confiscated their passport. Since the individual could not leave the country, their duration of stay exceeded the 182 day threshold for determining tax re…