Arrival day ( around 1020 pm) to India to be counted as full day

We arrived late into India around 10.20 pm to 11 pm in the night. And we have e-tickets showing passenger names, name of airline, the flight number, the confirmation number or record locator number, departure and arrival time shown on e-tickets and immigration stamps in our passport both before boarding at Frankfurt and arrival in Delhi for the day of travel and second and third time for travel from Munich to Delhi. Immigration stamps on passport shows only date of arrival, does not show time of arrival. There is no clear information or guideline on counting of days for arrival and departure. We will count day of departure as full day since departure from Delhi is late in the night. But while arriving in India, after landing here we spend only 1 hour 40 mins in India on the day of arrival. Will this arrival day be counted as 1 full day in India? While checking on internet for information we found two documents 1. ITA 4933/4934/MUM/2011 2. ITA 599/LKW/2012 Both these documents mention that on day of arrival, if it is late in the night, this day is not to be counted as full 1 day stay in India. Are the number of hours to be counted, example suppose say we arrived in Delhi, thrice at 10.20 pm. Then can we count 3 * 1.40 minutes = 4 hours and 20 minutes, round of to 5 hours. So we can say we were in India for 0.20 day or 1/5 of a day? We would like to request for clarification and your guidance, if our understanding of these documents is correct and whether we can apply and quote this for our case. And IT AO will accept these 2 ITA documents as valid explanation. How do we proceed using this information? Appreciate very much your kind clarification to our request, since want to comply fully to the IT rules and regulations of our country. Regards Shanta SP