C.A. No. 005770 / 2022

SOVEREIGN COMMERCIAL PVT. LTD. THROUGH AUTHORISED SIGNATORY 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
Filed On
18-03-2016 12:00 AM
PDF 1 PDF 2 PDF 3 PDF 4 PDF 5 PDF 6 PDF 7 PDF 8 PDF 9 PDF 10 PDF 11 PDF 12 PDF 13 PDF 14 PDF 15 PDF 16 PDF 17 PDF 18 PDF 19 PDF 20 PDF 21 PDF 22 PDF 23 PDF 24 PDF 25 PDF 26 View Full Judgment
AI Summary

Under Section 6(3) of the Income Tax Act, 1961, a company incorporated under Sikkim law is assessable as a resident Indian company if its control and management is wholly situated in India, even for assessment years prior to the formal extension of the Act to Sikkim, provided income accrued or arose in India.

casestatus.in
CNR Lookup Supreme Court

High Court Case Status

Allahabad High Court Andhra Pradesh High Court Bombay High Court Calcutta High Court Chhattisgarh High Court Delhi High Court Gauhati High Court Gujarat High Court Himachal Pradesh High Court Jammu & Kashmir High Court Jharkhand High Court Karnataka High Court Kerala High Court Madhya Pradesh High Court Madras High Court Manipur High Court Meghalaya High Court Orissa High Court Patna High Court Punjab & Haryana High Court Rajasthan High Court Sikkim High Court Telangana High Court Tripura High Court Uttarakhand High Court

casestatus.in is not affiliated with eCourts, NIC, or the Indian judiciary.

About llms.txt