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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

The assessee was not a resident in India in terms of section 6 ...

Case Laws     Income Tax

December 7, 2017

The assessee was not a resident in India in terms of section 6 and was therefore, neither required to file any return of income in India not any income can be brought to tax in India. Therefore, the deposits made in the foreign bank account cannot be held to be included as taxable income in India. - AT

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