TPA - Associate companies - scope of section 92A - An artificial ...

Section 92A: Shares Held by Union in President's Name Not Classified as Associate Company Under Tax Law.

January 10, 2017

Case Laws Income Tax AT

TPA - Associate companies - scope of section 92A - An artificial juridical person is a creature of law but the President of India is a creation of the constitution. - The shares are held by the Union of India in the name of Present which is a sovereign, cannot be held as associated company - AT

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TPA - Associate companies - scope of section 92A - An artificial ...

Section 92A: Shares Held by Union in President's Name Not Classified as Associate Company Under Tax Law.

January 10, 2017

Case Laws Income Tax AT

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