Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Determination of Residential status – legislature cannot have ...

Income Tax

April 22, 2014

Determination of Residential status – legislature cannot have enacted the provision with an intention to forfeit the NRI status by unlawfully compelling the assessee not to leave India even if he has found not to have violated the alleged law - AT

View Source

 


 

You may also like:

  1. Determination of residential status of assessee - Relaxation of period of 60 days as per section 6(1)(a) to 182 days when employment is taken outside India as per clause...

  2. Dishonour of Cheque - time limit for payment of fine or compensation awarded - power of High Court to extend the time under Section 482 of Cr.P.C. - The Court cannot do...

  3. Residential status of the assessee - period of stay in India - whether the term “employment outside India” includes “doing Business”? - even if the assessee went to...

  4. Vires of Maharashtra Tax on Lotteries Act, 2006 - lottery falls within the purview of betting and therefore, Entry 62 List II is invoked by the State Legislature to...

  5. Validity of Proceedings u/s 144C - Eligible assessee - Original ITR filed declaring the status as "Resident" - In the revised ITR the status declared as "Non-Resident" -...

  6. Finance Bill, 2011 enacted as Finance Act, 2011 (Date of Enactment 8-4-2011)

  7. Determination of residential status and place of earning the income of the company - Sikkim or Delhi (India) - place of control and management at Delhi - the business...

  8. Determination of residential status - the assessee has to prove through cogent evidences such as passport to prove her stay outside India for stipulated period as per...

  9. Determination of Residential status u/s 6 - the conditions of stay of 4 years during the preceding four years and 60 days during the preceding years are met - assessee...

  10. Determination of assessee's Residential status - taking up own business by the assessee abroad satisfies the condition of going abroad for the purpose of employment...

 

Quick Updates:Latest Updates