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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Merely because the Place of Effective management of an ...


Determining POEM: Intermediate Holding Company in India Doesn't Automatically Mean Subsidiaries' POEM is in India Too.

January 24, 2017

Circulars     Income Tax

Merely because the Place of Effective management of an intermediate holding company is India the POEM of its subsidiaries shall not be taken to be in India. Each subsidiary has to be examined separately

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