Place of Effective Management in India - A Detailed Analysis

Sneha Lad , Last updated: 16 April 2019  
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.style1 { margin-bottom: 19px; } Background The term 'Place of Effective Management' (POEM) had already been in existence in the Income Tax Act, 1961 (The Act) for the purpose of application of special provisions for taxing shipping companies based on their POEM. However, the usag

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Sneha Lad
(Student)
Category Income Tax   Report

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