Government Companies' Control Establishes TDS Liability for Applicant Under Companies Act, 2013 Section 2(27) and Section 51(1).

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....TDS liability - Specified person u/s 51(1) - The Central and the State Governments, therefore, acting through the government companies, are in a position to indirectly control the management or policy decisions of the Applicant. The Central and the State Governments, therefore, “control” the Applicant within the meaning of Section 2(27) of the Companies Act, 2013.....