Government Companies' Control Establishes TDS Liability for Applicant Under Companies Act, 2013 Section 2(27) and Section 51(1).
Case-Laws
GST
TDS liability – Specified person u\/s 51(1) – The Central and the State Governments, therefore, acting through the government companies, are in a position to indirectly control the management or policy decisions of the Applicant. The Central and the State Governments, therefore, \u201ccontrol\u201d the Applicant within the meaning of Section 2(27) of th<\/p>\n
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