The Bangalore ITAT rejected Binny Bansal's claim of non-resident status, declaring him a resident and ordinarily resident in India. This decision brought his global income under Indian tax laws, making the capital gains of approximately ₹198 crore from the sale of Flipkart (Singapore) shares taxable in India for FY 2019-20. The judgment makes for a compelling read, particularly in the way the tax department and the Ld. Additional Solicitor General (‘ASG’), meticulously pieced