J&K&L HC: Matrimonial Remedies May Overlap, But Cruelty Claims Cannot be Selectively Invoked  ||  Delhi High Court: Customs Officials Acting Officially Cannot be Cross-Examined as of Right  ||  J&K&L HC: Second Arbitral Reference is Maintainable if Award is Set Aside Without Deciding Merits  ||  J&K&L HC: Gold Voluntarily Given to Customer is 'Entrustment'; Theft Excluded from Insurance Cover  ||  Delhi HC: Working Mothers Cannot be Forced to Bear Full Childcare Burden While Fathers Evade Duty  ||  J&K&L HC: Arbitral Tribunal Not a “Court”; Giving False Evidence Before it Doesn’t Attract S.195 CrPC  ||  Calcutta HC: Award May Be Set Aside if Tribunal Rewrites Contract or Ignores Key Clauses  ||  Delhi HC Suspends Kuldeep Singh Sengar’s Life Term, Holding Section 5(C) of POCSO Not Made Out  ||  Calcutta High Court: Arbitration Clause in an Expired Lease Cannot be Invoked For a Fresh Lease  ||  Delhi High Court: 120-Day Timeline under Section 132B Of Income Tax Act is Not Mandatory    

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  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved