Tag Archives: CASE NO. 30 OF 2018 AND ORDER NO. 32/WBAAR/2018-19 wet bengal

Company liable to deduct GST TDS if established by Govt notification

By | January 10, 2019

Summary of Judgments As the GST Act does not define “Control”, it should be construed as defined under the Companies Act, 2013. Section 2(27) of the Companies Act, 2013 defines “Control”. It includes the right to appoint majority of the directors or to control the management or policy decisions exercisable by a person or persons… Read More »