Dr.

Ram Manohar Lohiya National Law University

Rough Draft: Tax Law

Project Title:

Residential status of a company

Submitted to:

Mr. Anil Sen

Asst. Professor, Law

Submitted by:

Ayushi Gupta

Roll No - 43

B.A. LL.B. (Hons.) Semester VII

2016
OBJECTIVE OF RESEARCH:
The objective of the research is to analyse the residential status of a company under Section 6(3)
in detail.

RESEARCH QUESTIONS

1) What is the residential status of an Indian company and a foreign company as per section
6(3)
2) To analyse the residential status of a company in the light of two cases:
Unit Construction Company Limited v. Bullock [1961] 42 ITR 340 (HL):
A company can have more than one residence. Just because a company is a resident of a foreign
country also, it will not displace its residence in india.

Vodaphone international Holding B.V. v. Union of India [2012] 204 Taxman 408 (SC):
Merely because a parent company exercises shareholders influence on its subsidiaries does not
generally imply that subsidiaries are to be deemed residents of the state in which the parent
company resides.

LITERATURE REVIEW - BOOKS / CASES:

Books
Kanga, Palkhivala and Vyas, The Law and Practice of Income Tax, LexixNexisButterworths
Taxman, StudentsGuide to Income Tax, Tans Prints(India) Pvt. Ltd

Cases
Unit Construction Company Limited v. Bullock [1961] 42 ITR 340 (HL):
Vodaphone international Holding B.V. v. Union of India [2012] 204 Taxman 408 (SC):