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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 ...

Income Tax

January 24, 2017

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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  1. Clarification related to guidelines for establishing ‘Piace of Effective Management’ (PoEM) in India - establishment of PoEM for subsidiaries/ group companies.

  2. CENVAT credit - place of removal - warehouse situated outside India - Since tax was not, in the first instance, payable and the appellants merely have taken credit of...

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  4. Foreign Exchange Management (Establishment in India of a branch office or a liaison office or a project office or any other place of business) Regulations, 2016 - Notification

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  6. The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

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