The Resource Companies held not to be associated by family relationship
Companies held not to be associated by family relationship
Resource Information
The item Companies held not to be associated by family relationship represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Companies held not to be associated by family relationship represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Companies held not to be associated by family relationship
- Title
- Companies held not to be associated by family relationship
- 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
- Label
- Companies held not to be associated by family relationship
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Companies-held-not-to-be-associated-by-family/dbHulYB_HtM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Companies-held-not-to-be-associated-by-family/dbHulYB_HtM/">Companies held not to be associated by family relationship</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Companies-held-not-to-be-associated-by-family/dbHulYB_HtM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Companies-held-not-to-be-associated-by-family/dbHulYB_HtM/">Companies held not to be associated by family relationship</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
