Revision u/s 264 - Residential Status of Individual - how many ...

Case Laws Income Tax

September 18, 2021

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 in India for 182 days during the relevant previous year as per Section 6 (1) (a) - tds u/s 192 - for the first time petitioner has produced the aforesaid certificate issued by his employer in this writ proceeding and wants this Writ Court to appreciate and consider the aforesaid piece of evidence in exercise of its constitutional writ jurisdiction under Article 226 - Order of CIT, holding the assessee as Resident, confirmed - HC

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Revision u/s 264 - Residential Status of Individual - how many ...

Case Laws Income Tax

September 18, 2021

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