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Income Tax - Highlights / Catch Notes

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Determination of residential status and place of earning the ...


Company's Income Tax Jurisdiction: Control in Delhi, Operations in Sikkim, Says Commissioner of Income Tax (Appeals.

April 12, 2023

Case Laws     Income Tax     SC

Determination of residential status and place of earning the income of the company - Sikkim or Delhi (India) - place of control and management at Delhi - the business conducted/done in Sikkim - The findings of fact recorded by the AO, confirmed by the CIT(A) that the control and management of the affairs of the assessee companies was with Auditor (CA) at Delhi are based on the entire material on record. - SC

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