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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Place of effective management determines company residency; companies are resident if Indian company or POEM is in India.</h1> A company is resident in India if it is an Indian company or if its place of effective management in that year is in India; 'place of effective management' means the place where key management and commercial decisions necessary for the conduct of the entity's business as a whole are, in substance, made.

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