Judgment Search Results Home > Cases Phrase: income tax act 1961 section 6 residence in india Page 1 of about 20,300 results (0.364 seconds)

In Re: Cyril Eugene Pereira

Court : Authority for Advance Rulings

Reported in : (1999)239ITR650AAR

..... 1 : on the facts and in the circumstances of the case, and having regard to the fact that- (a) the applicant's stay in india in a year is less than 182 days, and the stay in four preceding years is less than 365 days hence, he is non-resident in india under section 6 of the income-tax act, 1961 ; and (b) he has a permanent home available to him in the uae as well as in india ; (c) having regard to the fact that his 'centre of vital interest' cannot be determined, but ; (d) having regard to the fact that ..... he has (due to his employment) his habitual abode in the uae ; whether the applicant would be regarded as a resident of uae in terms of article 4 of the double taxation avoidance treaty entered ..... here, we have an agreement entered into between the government of the republic of india and the government of the uae for the avoidance of double taxation with respect to tax on income and also on capital in exercise of power given by section 90 of the income-tax act, 1961 , and section 24a of the surtax act.21. .....

Hari Gopal Chopra Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Reported in : (1999)237ITR135AAR

..... in the light of the aforesaid, the authority pronounces its ruling as follows : (1) whether the applicant is eligible for benefits under section 115h of the income-tax act, 1961, after becoming resident in india in subsequent years in relation to his investment income derived from foreign exchange assets, viz. ..... in the aforesaid background, the applicant has sought a ruling of this authority on the following questions : (i) whether the applicant is eligible for benefits under section 115h of the income-tax act, 1961, after becoming resident in india in subsequent years in relation to his investment income derived from foreign exchange assets, viz. ..... the applicant's interpretation of law is as follows : the interest receipts are exempt from income-tax under section 10(15) of the income-tax act, 1961, so long as the assessee remains non-resident.however, section 115h of the income-tax act, extends the benefits of the special provision to the assessee even after he becomes resident subsequently in respect of income derived from deposits made out of foreign exchange assets as defined under section 115c of the income-tax act until the maturity of deposits. .....

Anjan Banerjee Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : [1994]207ITR130(Cal)

..... 's case now before this court is :'the petitioner states and submits that, in view of the facts and circumstances stated hereinbefore and in view of the fact that the petitioner is a resident of india within the meaning of section 6 of the income-tax act, 1961, and in view of the fact that the income-tax act, 1961, has been extended to the state of sikkim with effect from april 1, 1989, theincome-tax, under any circumstances, cannot be deducted under the provisions of the sikkim state manual, 1948. ..... of april, 1989, as the date on which the income-tax act, 1961, shall come into force in the state of sikkim in relation to see : [1989]176itr222(all) .the previous year relevant to the assessment year commencing on the 1st day of april, 1989 ; (b) the 1st day of april, 1990, as the date on which the wealth-tax act, 1957, shall come into force in the state of sikkim in respect of the net wealth of an assessee, residing in the state of sikkim, on the valuation date ..... section 26 has also made it clear that any law corresponding to the income-tax act, 1961, which immediately before such commencement was in force in the state of sikkim shall be deemed never to have ceased to have effect in relation to the previous year beginning with the 1st day of april, 1988, and ending .....

David Kenneth White Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Reported in : (1998)231ITR464AAR

..... however, the applicant has not been resident in india within the meaning of section 6 of the income-tax act, 1961 ("the act"), either in the financial year 1995-96 or earlier financial years. ..... subject to the executive being granted a "technician status", under section 10(5b) of the income-tax act, 1961, he shall be compensated on a net-of-tax basis, i.e. ..... authority or in any business carried on in india and the individual was not resident in india in any of the four financial years immediately preceding the financial year in which he arrived in india and the tax on his income for such services chargeable under the head "salaries" is paid to the central government by the employer (which tax, in the case of an employer, being a company, may be paid notwithstanding anything contained in section 200 of the companies act, 1956 (1 of 1956), the tax so paid by the employer for a period ..... not exceeding forty-eight months commencing from the date of his arrival in india: provided that the central government may, if it considers it necessary or expedient in the public interest so to do, waive the condition relating to non-residence in india as specified in this clause in the case of any individual who is employed in india for designing, erection or commissioning of machinery or plant .....

Kamaljeet Singh Ahluwala Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Reported in : (2001)78ITD381(JP.)

..... cit[1996] 225 itr 1002' at page 1003, had held as under: 'section 80hhc(1) of the income-tax act, 1961, entitles an assessee resident in india, engaged in the business of export of specified goods or merchandise, to a deduction of the profits derived out of such export in computing the total income. ..... " "only where it is evident from the return which is filed along with the documents in support thereof that a claim of the assessee is not admissible can an adjustment be made under clause (iii) of the first proviso to section 143(1)(a) of the income-tax act, 1961. ..... "in absence of any specific provision in the income-tax act which disallows a deduction because a specific document specified in that section is not annexed to the return, the income-tax officer cannot, under clause (iii) of the proviso to section 143(1)(a), disallow a claim or a deduction merely because, in his view, adequate evidence in support of such a claim or deduction is not before him. ..... 1,07,33,971 claim as exempt under section 80hhc as a prima facie adjustment under section 143(1)(a) of the income-tax-act. ..... 396, it was held as under:-- "the actual assessment by the income-tax officer was made only after the matter was remanded, the income-tax officer not having given fifteen days time under section 139(9) of the act to cure the defect from the date of issue of notice to that effect, the petitioner" was denied his valuable right and any order passed within fifteen days from the date of issue of notice was .....

Kamaljeet Singh Ahluwalia Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jaipur

Reported in : (2001)69TTJ(JP.)399

..... held as under "section 80hhc(i) of the income tax act, 1961, entitles an assessee resident in india, engaged in the business of export of specified goods or merchandise, to a deduction of the profits derived out of such export in computing the total income. ..... 1990, rejecting a reference application on the question whether the commissioner was not right in revising the assessment under section 263 of the income tax act, 1961, where the officer had accepted the unsigned and unverified return filed by the assessee and passed an assessment order on that basis, and whether the assessee should have been given an opportunity under section 139(9) to remove the defects.in cit v. ..... submitted that at the inner page of the return deputy commissioner, special range, cuttack has stamped, which read : "processed under section 143(1)(a) of the income tax act, 1961, on a total income/loss of rs 1,59,029. ..... where it is evident from the return which is filed along with the documents in support thereof that a claim of the assessee is not admissible can an adjustment be made under clause (iii) of the first proviso to section 143(1)(a) of the income tax act, 1961. ..... 1,07,33,971 claim as exempt under section 80hhc as a prima facie adjustment under section 143(1)(a) of the income tax act, at any rate, the audit report under section 80hhc(4) could also be filed later on, which was filed along with the application under section 154 of the income tax act before the assessing officer as permitted by the cbdt vide .....

Commissioner of Income-tax Vs. Atlas Steel Co. Ltd.

Court : Kolkata

Reported in : (1986)56CTR(Cal)73,[1987]164ITR401(Cal)

..... on these facts, it was held by a division bench of this court that the royalty received on account of services rendered as a marketing consultant could not be taxed in india under section 9 of the income-tax act, 1961, as the non-resident had not carried on any business activity in india. ..... accrued or arose from any business connection in india and was, therefore, not includible in the total income of the assessee, a non-resident, under section 5(2) read with section 9(1) of the income-tax act 1961'?20. ..... the receipt in india of the sale proceeds of tobacco remitted by the foreign purchaser did not amount to any operation carried out by the non-resident in india within the meaning of the explanation to section 9(1)(i) of the income-tax act, 1961. ..... the question arose whether such commission earned by the non-resident sales agent could be taxed in india through the dealer, to be treated as a representative assessee under section 161 of the income-tax act, 1961. ..... on these facts, it was held by the supreme court that there was no business connection of the assessee with the non-resident within the meaning of section 42(1) of the indian income-tax act, 1922 (corresponding to section 9 of the income-tax act, 1961), and the assessee could not be treated as the agent of the non-residents for the purpose of taxing the profits of the non-residents from their export. .....

Mansarovar Commercial Pvt. Ltd. Vs. Commissioner Of Income Tax Delhi

Court : Supreme Court of India

..... in holding that the assessee is not a resident of india within the meaning of section 6(3)(ii) of the income tax act, 1961 and whether the said finding of the itat is not also vitiated and perverse as it ignores relevant admissible evidence and materials and relies upon incorrect facts and has not given due consideration to several important materials and evidence relevant for determination of residence of the assessee.2.15 by the impugned common judgment ..... this court considered a question whether the appellant, who was a resident of rajasthan and had won a lottery from sikkim during the assessment year 1986-87 was liable to be taxed in india where income tax act, 1961 was in force, notwithstanding that the said income had accrued or arisen to him at a place where income tax act, 1961 was not in force, i.e. ..... residence in india and therefore liable to pay tax under the income tax act, 1961 ..... there was no cogent material at the time of issuance of notices under section 148 of the act to form a belief that income was chargeable under the income tax act, 1961 and that the burden to prove that the control and management of assessee companies was situated wholly in india lie with the department. ..... the submission on behalf of the respective assessees that as there was no original assessment under the income tax act, 1961, there could not have been the re-assessment under sections 147/148 of the act, 1961 is concerned, the same has no substance in view of the binding decision of this court .....

Vance Robert Heffern Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Reported in : (2000)241ITR299AAR

..... he was, therefore, not resident in india during the financial year 1997-98 under section 6 read with section 2(30) of the income-tax act, 1961, which precedes the financial year 1998-99 during which the ..... further, he was not resident in india within the meaning of section 6(1) of the income-tax act, 1961, during any of the financial years 1993-94, 1994-95, 1995 ..... this application under section 245q(1) of the income-tax act, 1961, seeking a ruling of this authority on the following questions : (i) whether the applicant will qualify as a "technician" in accordance with section 10(5b) of the act ; and accordingly, (ii) whether, the taxes paid by the employer of the applicant would be exempt from taxation under section 10(5b) of the act, for a period of forty-eight months commencing from the date of arrival in india.4. ..... the central government has, by this notification, notified the following fields under section 10(5b) of the income-tax act, 1961 : grading and evaluation of diamonds for diamond export or import trade ; information technology including computer architecture systems, platforms and associated technology, software development ..... the applicant's contention that he is a "technician" within the meaning of section 10(5b) of the income-tax act, 1961, read with the notification dated july 27, 1993, has not been opposed ..... , he qualifies to be regarded as a "technician" in terms of clause (iii) of the explanation to section 10(5b) of the income-tax act, 1961, read with notification no. .....

Kuldip Singh Vs. First Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1987)22ITD217(Mum.)

..... vohra, submitted to us that the charge of income tax is by section 4 of the income-tax act, 1961, which lays down that the income-tax shall be charged in accordance with and subject to the provisions of the income-tax act, 1961 in respect of the total income of every person and the scope of total income has been laid down by section 5 of the income-tax act, 1961, which lays down that the total income of any person who is a non-resident will include all income from whatever source derived, which is received or deemed to be received in india or accrues or arises or is deemed to accrue or arise ..... the assessee's learned counsel, shri dinesh kanabar, invited our attention to clause (2) of section 1 of the income-tax act, 1961, which lays down that the income-tax act, 1961 extends to the whole of india.on this basis it was claimed that the provisions of clauses (iv) and (v) of sub-section (1) of section 6 4 of the income-tax act, 1961 should be read in conjunction with clause (2) of section 1 and if this is done, it will be obvious that the transfers between non-residents outside india will not attract the provisions of either clause (iv) or clause (v) of sub-section (1) of section 64 of the income-tax act, 1961. .....