By- Deborshi Sarkar & Rishab Gupta
In the first part of the article, the authors succinctly discussed the judgment of the Apex Court in Common Cause (A Registered Society)v. Union of India. Further, the authors introduced a discussion on
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A Solution Rigged with Theoretical Problems – The RMLNLU Law Review Blog
By- Prabal Karthikheyan
INTRODUCTION
In India, the test for Corporate Tax Residency was initially based on the first while ‘Control and Management’ test (hereinafter ‘C&M test’), which was based on the ‘Central Control and Management’ in the UK. This test