Citizenship cannot be decided based on Definition of ‘Resident’ under Income Tax Act

Smt Kamla Vs Hindustan Petroleum Corp. Ltd. (Rajasthan High Court at Jodhpur)

Introduction: The legal battle between Smt. Kamla and Hindustan Petroleum Corp. Ltd. unfolds in the Rajasthan High Court at Jodhpur. At the heart of the dispute is the residency status of the respondent and its impact on the award of an LPG distributorship. The court’s stance on residency criteria under the Foreign Exchange Management Act, 1999, and the Income Tax Act, 1961 is pivotal to understanding the case.

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