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Case Law Details

Case Name : Satish Dattatray Dhawade Vs ITO (ITAT Mumbai)
Related Assessment Year : 1999- 2000
RELEVANT PARAGRAPH  15.2 On a careful reading of section 6(1) along with the circular cited above we are of the considered opinion that where the individual is resident in the previous year, but was not a resident in India in 9 out of 10 previous years preceding the year or was in India for a total period of 730 days or more in seven previous years then his residential status will be that of resident but not ordinarily resident. A similar view was considered by the H-Bench of this Tribunal in the case of Shri Jayram Rajgopal Poduval vs ACIT. Cir.272) in ITA No.7072/Mum/ 2004 for the assessmen...
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0 Comments

  1. Ravindranath N says:

    Monthly Pensions are being received from Government Health Services of United Kingdom( known as N H S), by Indian doctors (after attaining an age of 60) who are resident and ordinarily residents,in India for the services rendered during 1970 to 1980. Please clarify whether they are taxable in India.
    No tax is being deducted in U K on that income

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