company cannot amount to control. "Control" here, as
contrasted with "management", means de facto control of actual
management or policy decisions ... organization. If yes, he is in control but not
otherwise. In short control means effective control."
53. In the context of the Income
Clause 1.2.1(xxx) of the 2011
Regulations. As per the said definition, control period is a period consisting
of a number of year(s) fixed
intermediary' under Section 2(13) of the
IGST Act as controlling the definition of the term. We are unable to
agree with this interpretation ... securities on his own account" but this does not
control the definition of the term 'intermediary'; it merely restricts the
main definition
company cannot amount to control. "Control"
here, as contrasted with "management", means de facto control of
actual management or policy decisions ... facto proactive or positive control, and not mere
negative control which may flow from an expansive reading
of the definition of the word "control
Universal Cables Limited vs Arvind Kumar Newar And Ors on 14 December, 2023
Author: T
Universal Cables Limited vs Arvind Kumar Newar And Ors on 14 December, 2023
Author: T
Universal Cables Limited vs Arvind Kumar Newar And Ors on 14 December, 2023
Author: T
Universal Cables Limited vs Arvind Kumar Newar And Ors on 14 December, 2023
Author: T
Universal Cables Limited vs Arvind Kumar Newar And Ors on 14 December, 2023
Author: T
Universal Cables Limited vs Arvind Kumar Newar And Ors on 14 December, 2023
Author: T
