Criteria for Designating Principal Officers or Key Management in Tax Matters: Evidence Over Assumptions. https://www.taxtmi.com/highlights?id=50250 Treatment to person as a Principal Officer of the company - Key Management Personnel - Whether the petitioner is the person connected with the management or administration of the company. Such finding has to be supported by substantial material - Merely on surmises and conjectures, no person shall be treated as a Principal Officer. en-us Sat, 16 Nov 2019 16:19:43 +0530 Sat, 16 Nov 2019 16:19:43 +0530 TaxTMI RSS Generator Criteria for Designating Principal Officers or Key Management in Tax Matters: Evidence Over Assumptions. https://www.taxtmi.com/highlights?id=50250 Treatment to person as a Principal Officer of the company - Key Management Personnel - Whether the petitioner is the person connected with the management or administration of the company. Such finding has to be supported by substantial material - Merely on surmises and conjectures, no person shall be treated as a Principal Officer. Highlights Income Tax Sat, 16 Nov 2019 16:19:43 +0530 https://www.taxtmi.com/highlights?id=50250