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    July 15, 2026   Case Laws Companies Law
    Mandatory audit quality controls and Ind AS 109 interest recognition underpin misconduct findings against auditor and audit firm
    July 15, 2026   Case Laws SEBI
    Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed preliminarily
    July 15, 2026   Case Laws IBC
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    July 15, 2026   Case Laws IBC
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    July 15, 2026   Case Laws Indian Laws
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    July 15, 2026   Case Laws VAT / Sales Tax
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    July 14, 2026   Case Laws GST
    GST Appellate Tribunal remedy preserved after constitution, with limitation protection subject to mandatory pre-deposit and defect removal
    July 14, 2026   Case Laws GST
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    July 14, 2026   Case Laws GST
    Statutory appellate remedy and compliance with an unstayed order: goods released subject to bond and local surety
    July 14, 2026   Case Laws GST
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    July 14, 2026   Case Laws GST
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    July 14, 2026   Case Laws GST
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    July 14, 2026   Case Laws Income Tax
    Section 56(2)(ix) requires advance negotiations for a capital asset and forfeiture; business land-procurement advances therefore escaped taxation
    July 14, 2026   Case Laws Income Tax
    Mandatory pre-notice inquiry under section 148A: bypassing an approved inquiry invalidates reassessment proceedings and requires fresh action.
    July 14, 2026   Case Laws Income Tax
    Reassessment objections require consideration of later material on funding sources; merits of reopening remain open for fresh decision.
    July 14, 2026   Case Laws Income Tax
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    July 14, 2026   Case Laws Income Tax
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    July 14, 2026   Case Laws Income Tax
    Sufficient cause and merits-based adjudication guide condonation of delayed appeals challenging section 143(1) processing and exemption denial.

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      Home› Highlights › Income Tax › 2017 › December, 2017 › This
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      Income Tax

      The assessee was not a resident in India in terms of section 6...

      Assessee Not Resident u/s 6; No Obligation to File Income Return or Tax on Foreign Deposits in India.

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      Income TaxDecember 7, 2017Case LawsAT
      The assessee was not a resident in India in terms of section 6 and was therefore, neither required to file any return of income in India not any income can be brought to tax in India. Therefore, the deposits made in the foreign bank account cannot be held to be included as taxable income in India. - AT
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