Citizenship cannot be determined relying on Definition of ‘Resident’ under Income Tax Act: Rajasthan HC [Read Order]

Citizenship - Resident - Income Tax Act - Rajasthan HC - taxscan

A division bench of the Rajasthan High Court has held that the definition of the term ‘resident’ under the Income Tax Act, 1961 isdesigned for including persons in the tax net andnot for determining the citizenship. The writ petitioner, Smt. Kamla submitted that the Hindustan Petroleum Corp. Ltd.was not qualified to be appointed as distributor…

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