TMI BlogStatus of the assessee as ‘Company’ or in the status of “An association of Persons” - The definition of...Status of the assessee as ‘Company’ or in the status of “An association of Persons” - The definition of ‘Company’ under the Income Tax Act, 1961 is given u/s 2(22A) of the Act. This definition does not include a company registered under the Companies Act of Sikkim, 1961. - it has to be assessed as an ‘Association of persons’ and not as a ‘Company’. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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