Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Income taxable in India or not - Salary income - Australia assignment period - incomes deemed to accrue or arise in India as assessee is a non-resident - Despite non-submission of TRC, the Assessee provided alternate evidence supporting his tax residency in Australia. The Tribunal considered this evidence, along with the submissions made during assessment proceedings and objections raised before the DRP. Ultimately, the Tribunal ruled in favor of the Assessee, allowing the exemption claim on the grounds of his residency status and the nature of employment exercised in Australia.
Income taxable in India or not - Salary income - Australia assignment period - incomes deemed to accrue or arise in India as assessee is a non-resident - Despite non-submission of TRC, the Assessee provided alternate evidence supporting his tax residency in Australia. The Tribunal considered this evidence, along with the submissions made during assessment proceedings and objections raised before the DRP. Ultimately, the Tribunal ruled in favor of the Assessee, allowing the exemption claim on the grounds of his residency status and the nature of employment exercised in Australia.
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