National Travel Services vs Commissioner Of Income Tax
Whether Section 2(22)(e) of the Income Tax Act 1961 (as amended in 1988) applies to a partnership firm that is the beneficial owner of shares through its partners, even though the firm is not a registered shareholder --- Held: The Supreme Court expressed a prima facie view that the amended definition includes beneficial owners, not just registered shareholders, and referred the matter to a larger bench for reconsideration of conflicting precedents.
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