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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Treatment to person as a Principal Officer of the company - Key ...

Income Tax

November 16, 2019

Treatment to person as a Principal Officer of the company - Key Management Personnel - Whether the petitioner is the person connected with the management or administration of the company. Such finding has to be supported by substantial material - Merely on surmises and conjectures, no person shall be treated as a Principal Officer.

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