https://www.taxtmi.com/highlights?id=41619 Status of the assessee as ‘Company’ or in the status of “An association of Persons” - The definition of ‘Company’ under the Income Tax Act, 1961 is given u/s 2(22A) of the Act. This definition does not include a company registered under the Companies Act of Sikkim, 1961. - it has to be assessed as an ‘Association of persons’ and not as a ‘Company’. en-us Mon, 24 Sep 2018 16:19:44 +0530 Mon, 24 Sep 2018 16:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41619 Status of the assessee as ‘Company’ or in the status of “An association of Persons” - The definition of ‘Company’ under the Income Tax Act, 1961 is given u/s 2(22A) of the Act. This definition does not include a company registered under the Companies Act of Sikkim, 1961. - it has to be assessed as an ‘Association of persons’ and not as a ‘Company’. Highlights Income Tax Mon, 24 Sep 2018 16:19:44 +0530 https://www.taxtmi.com/highlights?id=41619