Equality is a dynamic concept with many aspects and dimensions and it cannot be “cribbed, cabined and confined” within traditional and doctrinaire limits. From a positivistic point of view, equality is antithetic to arbitrariness. In fact equality and arbitrariness are sworn enemies. This was stated in the case of-
Explanation & Strategy
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Under the Income Tax Act, residential status (resident/non-resident/not ordinarily resident) determines tax liability. A resident is taxed on worldwide income; a non-resident only on Indian-source income.