Resident private limited company specified as class for advance rulings, clarifying corporate and residency eligibility. Specification designates resident private limited company as a class of persons eligible for Advance Ruling under the Finance Act, clarifying that 'private limited company' takes its meaning from the Companies Act and 'resident' from the Income tax Act for determining eligibility.
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Provisions expressly mentioned in the judgment/order text.
Resident private limited company specified as class for advance rulings, clarifying corporate and residency eligibility.
Specification designates resident private limited company as a class of persons eligible for Advance Ruling under the Finance Act, clarifying that "private limited company" takes its meaning from the Companies Act and "resident" from the Income tax Act for determining eligibility.
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