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SC: ‘De Facto Control’ Test Relevant to Determine if Company is Resident in India - (12 Apr 2023)

DIRECT TAXATION

Supreme Court while observing that domicile or registration of company are not relevant test to determine if company is resident of India, has held that the determinate test is where ‘De Facto Control’ lies i.e. where the sole right to manage company and the control of the company lies.

Tags : SUPREME COURT   DE FACTO CONTROL   RESIDENT   COMPANY  

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