NAROTTAM AND PAREKH LTD V. COMMISSIONER OF INCOME TAX
Published On: 15th September, 2024 Authored By: Pokala Neha INTRODUCTION The present case deals with the concept of the Residential Status of a company. Section 4A(C) of the 1922 Act which corresponds with section 6(3) of the 1961 Act, formerly provided that the company is a resident of India for taxable purposes if the Control and […]
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