Meaning of tax terms

Meaning of “Continues to remain in employment”

Posted on by Prashant Thakur

Case Name : CIT vs. E. Hiller 

Citation : [1977] 108 ITR 493 (bom.)

Court : Bombay high court

Section : 10(6)

Meaning : In the relevant expression ‘continues to remain in employment in india’, the definite article ‘the’ is missing before the word ’employment’ and in the absence of any such pointer, it would be difficult to construe the expression as meaning ‘continues to remain in the same employment in india’.

Prashant Thakur

The author has spent more than 30 years in the field of taxation. Wrote four books -3 on on Indian Tax Law and 1 on US tax law for cryptocurrency. Apart from https:taxworry.com , he also writes on https://irstaxapp.com which is for US tax laws. He is a tech enthusiast and manages a cloud computing company that publishes innovative software.

Leave a Reply