The Income Tax Appellate Tribunal ( ITAT ), Kolkata bench has ruled that an entity registered under the Registration of Companies Act Sikkim, 1961 cannot be treated as a “Company” for the purpose of the Income Tax Act, 1961. The Tribunal clarified that such entities must be treated as “Association of Persons”. The assessee, registered […]
The post Company Registered under Registration of Companies Act Sikkim is ‘AoP’ for Income Tax Purpose: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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