Morgenstern Werner v. CIT and Anr.

233 ITR 751Reported decision1998#23825 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2012 to 2015.

Judgments citing Morgenstern Werner v. CIT and Anr.

R. Kundan & Co., Mumbai vs. ITO WD 14(3)(2), Mumbai

ITA 6143/MUM/2013[2005-06]Status: DisposedITAT Mumbai29 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 5Section 6Section 6(1)(c)Section 9

…een held that the applicant will have the status of a resident but not ordinarily resident for assessment years 1996-97 to 2004-05. Also see, Advance Ruling Application No. P-12 of 1995, In re, (1997) 228 ITR 61,66 (AAR). In Morgenstern Werner v. CIT [(1998) 233 ITR 751, 755 (All), affirmed in CIT v. Morgenstern Werner, (2003) 259 ITR 76 Mr. Binod Kumar Singh 486 (SC)], the petitioner, a foreign technician has been held to be 'not ordinarily resident'. It is pertinent to note that the proposed abolition (w.e.f. 1-4-1999) of the special category of 'not ordinarily resident' by the Finance (No. 2) Bill, 1998, h…

Commissioner of Income Tax vs. Mr.Sakakibara Yutaka

ITA - 111 / 2006HC Delhi03 Aug 2012
Section 10Section 10(14)Section 17(2)Section 5(1)(c)Section 6(6)Section 90(2)

…y allowed.” 2012:DHC:4761-DB ITA 111/2006 Page 5 of 5 3. This Court also notices that the view adopted by the Tribunal is in tune with the decision of the Allahabad High Court in Morgenstern Werner v. CIT and Anr., (1998) 233 ITR 751, which was approved by the Supreme Court in its decision reported as CIT v. Morgenstern Werner, (2003) 259 ITR 486 (SC). In this view of the matter and having regard to the, undisputed facts and the fact that the status of the assessee was that of “not ordinarily resident” in India, having worked in India for 273 days in the relevant previou…

Commissioner of Income Tax vs. Mr.Sakakibara Yutaka

ITA/111/2006HC Delhi03 Aug 2012
Section 10Section 10(14)Section 17(2)Section 5(1)(c)Section 6(6)Section 90(2)

…y allowed.” 2012:DHC:4761-DB ITA 111/2006 Page 5 of 5 3. This Court also notices that the view adopted by the Tribunal is in tune with the decision of the Allahabad High Court in Morgenstern Werner v. CIT and Anr., (1998) 233 ITR 751, which was approved by the Supreme Court in its decision reported as CIT v. Morgenstern Werner, (2003) 259 ITR 486 (SC). In this view of the matter and having regard to the, undisputed facts and the fact that the status of the assessee was that of “not ordinarily resident” in India, having worked in India for 273 days in the relevant previou…

Morgenstern Werner v. CIT and Anr. (233 ITR 751) — Cited in 3 Judgments | BharatTax