Whether a Government company can apply for a advance ruling ? if yes, whether subsidiary of a government company will be treated as a government company who can apply for a advance ruling ?
9 April, 2015
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Government company eligibility for advance ruling confirmed; subsidiaries retain separate legal personality and may also apply. A government company is eligible to apply for an advance ruling and a subsidiary of a government company may also file because the holding company and ... Summary
Government company eligibility for advance ruling confirmed; subsidiaries retain separate legal personality and may also apply.
A government company is eligible to apply for an advance ruling and a subsidiary of a government company may also file because the holding company and each subsidiary are separate legal entities with independent rights to apply; a step-down subsidiary falls within the definition of an applicant, rendering its advance-ruling application maintainable.
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