Tag: MR Shah
Posted in Economy
No priority for worker dues after liquidation under IBC
The Supreme Court on Tuesday endorsed a provision of the Companies Act, 2013, that says workers’ dues will not get preferential payment in case of…
Posted in Economy
‘ITAT decision on arm’s length transfer price open to legal scrutiny’
April 19, 2023 Leave a Comment on ‘ITAT decision on arm’s length transfer price open to legal scrutiny’
The Supreme Court on Wednesday held that the Income Tax Appellate Tribunal (ITAT) has to follow guidelines and rules stipulated in the Income Tax Act…
Posted in Economy
Place of control determines a companies tax jurisdiction: Supreme Court
April 11, 2023 Leave a Comment on Place of control determines a companies tax jurisdiction: Supreme Court
The Supreme Court ruled that mere domicile or the registration of the company does not create residence, but the intrinsic test is where central control…