https://www.taxtmi.com/caselaws?id=64705 The Tribunal upheld M/s Schreiner Airways B.V.'s agency relationship with M/s Aviation Personnel Recruitment and Management Limited (APRAM) under Section 163 of the IT Act, 1961. However, it rejected the agency relationship with M/s Inter Aviation Service Co. The Tribunal agreed with the CIT(A)'s exclusion of living allowances from APRAM's assessable income for the years 1984-85 and 1985-86. Regarding the validity of the CIT(A)'s orders under Section 154, the Tribunal set them aside, emphasizing the need for both parties to be heard before passing fresh orders. en-us Thu, 18 Aug 1988 00:00:00 +0530 Wed, 09 Feb 2011 14:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64705 The Tribunal upheld M/s Schreiner Airways B.V.'s agency relationship with M/s Aviation Personnel Recruitment and Management Limited (APRAM) under Section 163 of the IT Act, 1961. However, it rejected the agency relationship with M/s Inter Aviation Service Co. The Tribunal agreed with the CIT(A)'s exclusion of living allowances from APRAM's assessable income for the years 1984-85 and 1985-86. Regarding the validity of the CIT(A)'s orders under Section 154, the Tribunal set them aside, emphasizing the need for both parties to be heard before passing fresh orders. Case-Laws Income Tax Thu, 18 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64705