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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Non-resident tax provisions: consult the Non-Resident Benefit Allowable chart and supporting tax guidance for applicability.</h1> Guidance on Income-tax Act provisions applicable to non-residents directs users to the chart and table titled Non-Resident Benefit Allowable and to supporting materials - manuals, ready reckoners, law and practice summaries, reference guides and quick commentaries - for interpretation and practical application of those provisions.

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