Treatment to person as a Principal Officer of the company - Key ...
Criteria for Designating Principal Officers or Key Management in Tax Matters: Evidence Over Assumptions.
November 16, 2019
Case Laws Income Tax HC
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.
View Source