Supreme Court: Imminent Death Not Required For a Statement to Qualify as Dying Declaration  ||  SC: HC Cannot Grant Pre-Arrest Bail Without Quashing FIR; Accused Must Approach Sessions Court First  ||  SC: Agreed Interest Rate Cannot Be Challenged as Exorbitant; Arbitrator Cannot Override Contract  ||  SC: Agreed Interest Rate Cannot Be Challenged as Exorbitant; Arbitrator Cannot Override Contract  ||  SC: GST Exemption on Residential Lease Applies When Building is Sub-Leased for Hostel/PG Use  ||  Rajasthan High Court: Universities Cannot Retain Students’ Original Documents for Pending Fees  ||  NCLT: Damages from Contractual Disputes Cannot Form Basis for Initiating Insolvency Proceedings  ||  Del HC: Pre-SCN Consultation is Unnecessary in Large-Scale GST Fraud Cases with Complex Transactions  ||  Calcutta HC: Unilaterally Appointed Arbitrator Violates Natural Justice and Sets Aside the Award  ||  Raj HC Upholds Padmesh Mishra’s AAG Appointment, Noting Advocacy Skill isn’t Tied to Experience    

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