Principal officer designation determines tax treatment when an assessing officer serves notice treating a person as the authority's principal officer. The term Principal Officer means the secretary, treasurer, manager or agent of a local authority, company, association or body, and also any person connected with the management or administration of such entity upon whom the Assessing Officer has served a notice of his intention of treating him as the Principal Officer of that entity.
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.
Principal officer designation determines tax treatment when an assessing officer serves notice treating a person as the authority's principal officer.
The term Principal Officer means the secretary, treasurer, manager or agent of a local authority, company, association or body, and also any person connected with the management or administration of such entity upon whom the Assessing Officer has served a notice of his intention of treating him as the Principal Officer of that entity.
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