C.A. No. 005769 / 2022
MANSAROVAR COMMERCIAL PVT. LTD. vs COMMISSIONER OF INCOME TAX DELHI
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE M.R. SHAH and HON'BLE MR. JUSTICE C.T. RAVIKUMAR
Order Date
10-04-2023
Citation
2023 INSC 330
Filed On
18-03-2016 12:00 AM
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AI Summary
Under the Income Tax Act, 1961, a company incorporated in a territory where the Act was not yet extended remains taxable as a resident Indian company if the control and management of its affairs is wholly situated in India, irrespective of its place of incorporation or registration.