Supreme Court: Confession Without Corroboration Cannot Form the Basis of Conviction  ||  SC: Higher Land Acquisition Compensation to Some Owners Cannot Invalidate Awards to Others  ||  SC: Prior Written Demand is Not Mandatory For an Industrial Dispute to Exist or be Referred  ||  SC: Complaint U/S 175(4) BNSS Against a Public Servant Must Meet the Conditions of Section 175(3)  ||  P&H HC: Customary Restrictions Can't Stop Widow From Alienating Non-Ancestral Property  ||  Delhi High Court: SC's 'Mihir Rajesh Shah' Directive on Written Arrest Grounds Applies Prospectively  ||  MP HC: MPPSC Cannot Reject Doctors For PG Additional Registration Not Mentioned in the Advertisement  ||  Supreme Court: Registered Sale Deed Carries Strong Presumption of Genuineness  ||  SC: Registry Cannot Intrude Into Judiciary’s Exclusive Domain By Questioning Why a Party is Impleaded  ||  Calcutta HC: Third-Party Suits in a Deity’s Name are Allowed Only When The Sebait Loses Authority    

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