Status of the assessee as ‘Company’ or in the status of “An ...
Income Tax
September 24, 2018
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’.
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