Determination of assessee's Residential status - taking up own ...

Evaluating Assessee's Residency: Does Starting a Business Abroad Qualify as Employment u/s 6(1)(c) of Income Tax Act?

July 30, 2012

Case Laws Income Tax AT

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 covered by Explanation (a) to section 6(1)(c). - AT

View Source

← Previous Next →

Determination of assessee's Residential status - taking up own ...

Evaluating Assessee's Residency: Does Starting a Business Abroad Qualify as Employment u/s 6(1)(c) of Income Tax Act?

July 30, 2012

Case Laws Income Tax AT

You may also like:

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...

The ITAT held that the income received by the assessee from Indian customers for providing a cloud-native machine data analytics solution did not qualify as "Fees for...

Clarification in respect of residency under section 6 of the Income-tax Act, 1961 - Circular

The assessee's request for fixation of special rate of brand-rate drawback was rejected due to non-fulfilment of basic requirements and time limitation. The assessee...

Suspension of Custodianship – Unauthorised removal of seized Red Sander logs - Appellant being custodian of seized container had violated Regulations enshrined in...

ITAT examined residential status dispute of NRI taxpayer under Income Tax Act section 6(1) and applicable DTAA provisions. Appellant demonstrated presence in India for...

Disallowance of business expenses u/s. 37 - No business carried out by assessee - By no stretch of imagination, it can be held that, if there is no business receipt...

Income accrued in India - nature of fees for technical services - the provisions of Section 9(1)(i) are not attracted in this case as no income has accrued or arised...

Customs Cargo Service Provider (CCSP) - Suspension of their CCSP approval and imposing a penalty - Demand of value of pilfered goods - custodian of Speedy CFS -...

Disallowance being pre-operative expenses on the reason that date on which VAT license was obtained was the date of commencement of business and not the date of...

Income taxable in India or not - Salary income - Australia assignment period - incomes deemed to accrue or arise in India as assessee is a non-resident - Despite...

Determination of turnover for presumptive taxation u/s 44AD - The assessee contended that receipts cannot be treated as ancillary receipts as the assessee had already...

Assessee employed by Indian entity but sent on long-term international assignment to Singapore. Salary received in India for administrative reasons, but employment...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

Applicability of Section 64(1) and Section 54F of the Income Tax Act. Section 64(1) allows for the inclusion of a dependent spouse's income in the assessee's taxable...

Quick Updates: