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Non-resident cannot be taxed in India unless income is proven to accrue or arise within India
Case Law Details
- Case Name
- DCIT Vs Vimal Kanubhai Patel (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- All ITAT, ITAT Ahmedabad
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DCIT Vs Vimal Kanubhai Patel (ITAT Ahmedabad)
Introduction: In the recent case of DCIT vs. Vimal Kanubhai Patel, the Income Tax Appellate Tribunal (ITAT) in Ahmedabad addressed a significant dispute concerning the addition of INR 3,45,90,531/- on account of unexplained credits in the Citibank NA Singapore account for the Assessment Year 2004-05. The Revenue, dissatisfied with the order of the Commissioner of Income-tax (Appeals) [CIT(A)], appealed against the decision.
Background: Vimal Kanubhai Patel, an individual and non-resident for the relevant assessment year, was a director in various c...
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