Case Law Details
Case Name : Himal Enterprise Pvt. Ltd. Vs Income Tax Officer (ITAT Kolkata)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Kolkata
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Himal Enterprise Pvt. Ltd. Vs Income Tax Officer (ITAT Kolkata)
The undisputed facts of the case is that the assessee company is registered as a Private Limited Company under the Registration of Companies Act Sikkim 1961. The definition of ‘Company’ under the Income Tax Act, 1961 is given u/s 2(22A) of the Act. This definition does not include a company registered under the Companies Act of Sikkim, 1961.
The specific provision of Article 371F of the Constitution grants a special status to the State of Sikkim. Clause (n) of the said Article provides that any enactment which is force in Ind...
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