Income-tax Act-Section 23A-Company in which the public are not substantially interested-Control of the affairs of the Company-Meaning of

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.... Dated:- 1-11-1955 Order-Instruction<br>Income Tax<br>Circular Number: 44(LXXV_8) File Number: 4(47)-55/TEC Dated: 1-11-1955 Subject : Income-tax Act-Section 23A-Company in which the public....

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....ous year is less than six. The case of such a company has to be considered under paragraph (iii) of the Explanation. It is not possible to give a cut and dried definition of the expression "control of....