https://www.taxtmi.com/caselaws?id=298438 The Tribunal clarified that its direction to the Assessing Officer regarding taxing the income of the non-resident constituent was not mandatory but contingent upon the income being chargeable to tax in India. This condition aimed to ensure compliance with relevant provisions of the I.T. Act, emphasizing the need for verification of taxability before taxing such income. The Tribunal's decision underscored the importance of due process and ensuring tax liability only if the income meets the conditions for taxation in India. en-us Fri, 12 Aug 2016 00:00:00 +0530 Tue, 02 Nov 2021 09:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298438 The Tribunal clarified that its direction to the Assessing Officer regarding taxing the income of the non-resident constituent was not mandatory but contingent upon the income being chargeable to tax in India. This condition aimed to ensure compliance with relevant provisions of the I.T. Act, emphasizing the need for verification of taxability before taxing such income. The Tribunal's decision underscored the importance of due process and ensuring tax liability only if the income meets the conditions for taxation in India. Case-Laws Income Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298438