Delhi High Court Stays Black Money Act Action on Involuntary Residents in Rajiv Saxena Case

The Delhi High Court has stayed the application of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, against Rajiv Saxena, a Dubai-based businessman extradited to India in 2019 in the AgustaWestland case. The court ruled that income tax authorities cannot automatically treat individuals as residents liable under the Act solely due to involuntary stays in India exceeding 181 days, such as deportation or passport revocation. The decision highlights the need to distinguish between voluntary and involuntary residency before enforcing foreign asset disclosure requirements.