Landmark case · Law of Taxation · Semester 6
CIT v. G.K. Devarajulu
residential-status line · Supreme Court of India
Residential status is tested for the previous year and controls whether foreign income enters total income under s. 5.
From topic
Residential status and scope of total income — Unit I, Law of Taxation.
Related sections:
- Income-tax Act, 1961, 6 — Residence in India
- Income-tax Act, 1961, 5 — Scope of total income
- Income-tax Act, 1961, 9 — Income deemed to accrue or arise in India