Status of assessee – Resident vs Non-resident – Day of arrival, ...

Assessee's tax status as resident or non-resident depends on stay duration; arrival day excluded if after late hours.

September 15, 2012

Case Laws Income Tax AT

Status of assessee – Resident vs Non-resident – Day of arrival, particularly late in the day should be excluded. If we exclude the date of arrival as it is not a complete day, the stay of assessee is less than 182 days - AT

View Source

← Previous Next →

Status of assessee – Resident vs Non-resident – Day of arrival, ...

Assessee's tax status as resident or non-resident depends on stay duration; arrival day excluded if after late hours.

September 15, 2012

Case Laws Income Tax AT

You may also like:

Income accrued in India - Status of Non Resident - Determinative test for the status of Non Resident being number of days of stay in India and in assessee's case in...

Residence in India - Residential status - Status of the assessee as “Resident” of India - calculation of days of stay in India - inclusion of date of arrival in counting...

The ITAT ruled that an assessee who stayed outside India for 210 days (182 days for employment and 28 days seeking employment) qualified as a non-resident under section...

Resident of India - number of days of stay in India - a citizen of India, or a person of Indian origin - if the assessee comes to a visit in India, the requirement of...

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" -...

Revision u/s 264 - Residential Status of Individual - how many days petitioner stayed on foreign soil - treating the assessee/petitioner as “Resident” for having stayed...

Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates...

Income deemed to accrue or arise in India - residential status of the assessee under the India-USA DTAA. Assessee stayed in India for more than 183 days, considered a...

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

Income accrues or arises in India - services to MTR foods Private Limited who is located outside India - Secondment charges paid in respect of the professional services...

TDS u/s 195 - non deduction of tax at source - Residential status of payee unknown - Bonafide belief that the payee is resident of India (who is non-resident) - This...

Liability to pay interest u/s 234B - In the light of legal position as it existed for the relevant Assessment Years prior to insertion of proviso to Section 209(1) of...

No doubt, if the person (payer) who had to make payments to the non-resident had defaulted in deducting the tax at source from such payments, the non- resident is not...

The assessee is a Non-Resident Indian and merely because there is a wrong description in the returns that he is a Resident, it would not alter the status of the assessee...

This case deals with the issue of whether GST/service tax amount should be included while computing the gross receipts u/s 44BB for a non-resident company engaged in...

Quick Updates: