“Section 6(4)”

Section References (mined)Section 6Section 6(4)2 judgments

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA GADEPAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SAVINA-UDAIPUR

ITA 694/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Oct 2024AY 2018-19

For Appellant: Shri Sanjay Jhanwar, Adv. & Shri Mukesh SoniFor Respondent: Shri Arvind Kumar, CIT

Section 115BSection 143(2)Section 143(3)Section 194ASection 195Section 263Section 90

includes a person\nwho is not ordinary resident within the meaning of clause 6 of\nsection 6. The term resident is defined in section 6(4) of the Act\nwhich says that every other person is said to be resident in India in\nany previous year. In every case, except

M/S. BAIN & COMPANY INDIA PVT. LTD.,GURGAON vs. ITO (TDS) (INTERNATIONAL TAXATION), NEW DELHI

ITA 2845/DEL/2016[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi10 Nov 2021

For Appellant: Shri Himanshu Sinha &For Respondent: Shri Umesh Takiyar, Sr. DR

question arose as to the exercise of an option of purchasing an undertaking by the State Electricity Board under Section 6(4) of the Electricity Act, 1910. The provision required a notice of at least 18 months before the expiry of the relevant period to be given by such State