https://www.taxtmi.com/caselaws?id=63705 The Tribunal annulled the assessment based on the return filed by the Indian company for the non-resident foreign company, deeming the return invalid as it was not signed by an authorized person from the non-resident company as required by Section 140 of the IT Act. Consequently, the assessment was quashed, and the issue of the Indian company being treated as an agent without notice became irrelevant. The question of the applicable tax rate and the Double Taxation Avoidance Agreement were not further examined due to the annulment of the assessment. The departmental appeal was dismissed, and the assessee's cross-objection was allowed. en-us Thu, 27 Jun 1991 00:00:00 +0530 Tue, 01 Feb 2011 14:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63705 The Tribunal annulled the assessment based on the return filed by the Indian company for the non-resident foreign company, deeming the return invalid as it was not signed by an authorized person from the non-resident company as required by Section 140 of the IT Act. Consequently, the assessment was quashed, and the issue of the Indian company being treated as an agent without notice became irrelevant. The question of the applicable tax rate and the Double Taxation Avoidance Agreement were not further examined due to the annulment of the assessment. The departmental appeal was dismissed, and the assessee's cross-objection was allowed. Case-Laws Income Tax Thu, 27 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63705