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          Holding company definition: for tax purposes, a holding company is one of which a foreign or specified company is subsidiary. The term Holding Company is defined for tax purposes so that, in relation to a foreign company or a specified company, a holding company is a company of which that foreign or specified company is a subsidiary, with subsidiary status serving as the operative criterion for recognition as a holding company under the provision.
                            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.

                                  Holding company definition: for tax purposes, a holding company is one of which a foreign or specified company is subsidiary.

                                  The term Holding Company is defined for tax purposes so that, in relation to a foreign company or a specified company, a holding company is a company of which that foreign or specified company is a subsidiary, with subsidiary status serving as the operative criterion for recognition as a holding company under the provision.


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