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A person cannot be treated as Principal Officer on Mere surmises & conjectures
Case Law Details
- Case Name
- Sri A. Harish Bhat Vs ACIT (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11 to 2013-14
- Courts
- All High Courts, Karnataka High Court
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Sri A. Harish Bhat Vs ACIT (Karnataka High Court)
To treat any person as a Principal Officer, such person should be connected with the management or administration of the local authority/company or association or body. Such connection with the management or administration is the basis for treating any person as a Principal Officer. Such connection has to be established or to be supported with substantial material to decide the connection of any person with the management or administration. Without disclosing the basis, no person can be treated as a ‘Principal Officer’ of the company recogn...
