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of <h1>Tribunal upholds IT appeals, assessee classified as agent under IT Act, relief granted based on precedent.</h1> <h3>Dy. Director of Income Tax (Int. Taxation), Dehradun Versus Maersk Company Ltd. UK C/o A.F. Ferguson & Co.</h3> The tribunal dismissed the appeals filed by the revenue and upheld the orders of the Ld. Commissioner of Income Tax (Appeals) in ITA No. 1796, 1797, and ... - Issues involved: The issues involved in this judgment revolve around the interpretation of section 163 of the Income Tax Act, specifically regarding the classification of a company as an agent of certain individuals or entities.ITA No. 1796: The issue in this appeal was whether the assessee company could be considered as an agent of 13 technicians under section 163 of the IT Act. The Assessing Officer had treated the company as an agent of the technicians, leading to a dispute regarding the tax liability of the company for the technicians' income. The Ld. Commissioner of Income Tax (Appeals) referred to a previous tribunal decision and directed the Assessing Officer to provide relief to the assessee based on the precedent.ITA No. 1797: In this appeal, the question was whether the assessee company could be deemed as an agent of A.P. Molar Maersk A/S under section 163 of the IT Act. The Assessing Officer had framed an assessment treating the company as an agent, but the Ld. Commissioner of Income Tax (Appeals) granted relief to the assessee based on a previous ITAT order.ITA No. 2598: The issue raised in this appeal was the reliance on a previous decision by the Ld. Commissioner of Income Tax (Appeals) regarding the classification of M/s Maersk Co. Ltd. as an agent of M/s AP Moller Maersk AS. The tribunal upheld the decision in favor of the assessee based on the doctrine of stare decisis.In summary, the judgment addressed the disputes related to the classification of the assessee company as an agent of technicians and A.P. Molar Maersk A/S under section 163 of the IT Act. The tribunal relied on previous decisions to provide relief to the assessee in all the appeals filed by the revenue, ultimately dismissing the appeals and upholding the orders of the Ld. Commissioner of Income Tax (Appeals).
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