https://www.taxtmi.com/caselaws?id=65510 Section 163 agency liability under the Income-tax Act requires a real and direct nexus between the proposed agent and the non-resident's income; a mere economic, contractual, or indirect commercial link is insufficient. On the facts described, the expatriate personnel remained attached to the foreign associate concern, no employer-employee relationship with the assessee was shown, and the assessee lacked control over their engagement or dismissal beyond requesting their return. Indemnity clauses and payment under the commercial arrangement did not by themselves satisfy the statutory conditions, so the assessee could not be treated as an agent under section 163. en-us Fri, 30 Oct 2009 00:00:00 +0530 Sat, 01 Jun 2013 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65510 Section 163 agency liability under the Income-tax Act requires a real and direct nexus between the proposed agent and the non-resident's income; a mere economic, contractual, or indirect commercial link is insufficient. On the facts described, the expatriate personnel remained attached to the foreign associate concern, no employer-employee relationship with the assessee was shown, and the assessee lacked control over their engagement or dismissal beyond requesting their return. Indemnity clauses and payment under the commercial arrangement did not by themselves satisfy the statutory conditions, so the assessee could not be treated as an agent under section 163. Case-Laws Income Tax Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65510