Tag: MR Shah

No priority for worker dues after liquidation under IBC
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…

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'ITAT decision on arm's length transfer price open to legal scrutiny'
Posted in Economy

‘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…

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Place of control determines a companies tax jurisdiction: Supreme Court
Posted in Economy

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…

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