Kerala HC: Revisional Power U/S 263 Not Invocable When AO Grants Sec 32AC Deduction After Inquiry  ||  J&K&L HC: Section 359 BNSS Doesn’t Limit High Court’s Inherent Power U/S 528 to Quash FIRs  ||  Bombay HC: BMC Ban on Footpath Cooking via Gas/Grill Doesn’t Apply to Vendors Using Induction  ||  Madras HC: Buyer Not Liable for Seller’s Tax Default; Purchase Tax Can’t Be Imposed under TNGST Act  ||  Kerala HC: Oral Allegations Alone Insufficient to Sustain Bribery Charges Against Ministers  ||  Delhi HC: CCI Cannot Levy Interest Retrospectively Before Valid Service of Demand Notice  ||  Delhi HC: VC Rules Don’t Shield PMLA Accused From Physically Appearing Before ED in Probe  ||  SC: If Complaint Reveals Cognizable Offence, Magistrate May Order FIR Registration U/S .156(3) CrPC  ||  SC: Private Buses Can’t Operate on Inter-State Routes Overlapping Notified State Transport Routes  ||  Delhi HC: Writ Petition Not Maintainable Against Provisional Attachment When PMLA Remedy Exists    

Rajasthan HC: Citizenship Can’t be Determined Based on Definition of ‘Resident’ Under IT Act - (16 Jun 2022)

DIRECT TAXATION

Rajasthan High Court has held that the definition of the term ‘resident’ under the Income Tax (IT) Act, 1961 is designed for including persons in the tax net and not for determining the citizenship.

Tags : RAJASTHAN HIGH COURT   CITIZENSHIP   INCOME-TAX ACT  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved