The Resource Companies held not to be associated by family relationship

Companies held not to be associated by family relationship

Label
Companies held not to be associated by family relationship
Title
Companies held not to be associated by family relationship
Creator
Subject
Language
eng
Summary
This case note summarizes the determination of the Rajasthan High Court, and the preceding rulings by the Commissioner of Income Tax - Appeals and the Income Tax Appellate Tribunal, in Jaipur Silver Jewels P. Ltd v. Commissioner of Income Tax, that two companies are not associated enterprises simply because (i) the sole shareholder of one company is the sister-in-law of the director of the other company, and (ii) premises occupied rent free by one company are owned by the brother of the director of the other company
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 3 ; 2 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • case law
  • associated enterprises
  • family corporation
Label
Companies held not to be associated by family relationship
Instantiates
Publication
Label
Companies held not to be associated by family relationship
Publication

Library Locations

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      52.3736660 4.9336932
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