J&K&L HC: Repeated Arrests U/S 107 Crpc After UAPA Bail Can be Fresh PSA Detention Grounds  ||  Del HC: Arrest Memo Listing Only Reasons Cannot Substitute Person-Specific Grounds of Arrest  ||  SC: Hostile Witness Testimony Can Support Acquittal as Well, Not Only Conviction  ||  SC: Appointing Candidates on Contract Against Advertised Regular Posts is Patently Illegal  ||  SC: Compensation For Industrial Land Cannot be Based on Residential Plot Sale Deeds  ||  SC: Public Service Vehicles Without Trackers, Panic Buttons Can't Get Fitness Certificates  ||  SC: Fixed Shares Paid to Association of Persons Members are Taxable as Income, Regardless of Profit  ||  Supreme Court: Wife Pursuing Her Career Cannot be Deemed Cruelty For Hurting Her Husband  ||  Supreme Court: Appeals Must Include Certified Copies of Orders, as E-Filing Alone is Insufficient  ||  Supreme Court: Children Have a Fundamental Right to Receive Education in Their Mother Tongue    

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 2026 - All Rights Reserved