Company definition broadened to include additional statutory clauses and principal place of business, expanding notification coverage. Amendment substitutes phrases in the earlier notification so that ''persons being companies'' are identified by specified clauses of section 2 of the Income-tax Act, 1961 and must have either a registered office or a principal place of business in the area mentioned in the relevant column; four textual substitutions replace references to companies registered under the Companies Act, 1956 and having a registered office. The amendment takes effect from publication in the Official Gazette.
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.
Company definition broadened to include additional statutory clauses and principal place of business, expanding notification coverage.
Amendment substitutes phrases in the earlier notification so that ''persons being companies'' are identified by specified clauses of section 2 of the Income-tax Act, 1961 and must have either a registered office or a principal place of business in the area mentioned in the relevant column; four textual substitutions replace references to companies registered under the Companies Act, 1956 and having a registered office. The amendment takes effect from publication in the Official Gazette.
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