https://www.taxtmi.com/caselaws?id=210065 The Tribunal upheld the decision treating the appellant as an agent of non-residents under section 163 of the Income-tax Act, 1961, due to a business connection. It also confirmed the taxability of income received by non-residents from the appellant in India, as there was no treaty between India and Hong Kong. The Tribunal dismissed all appeals, emphasizing the business connection and absence of a treaty, leading to the tax liability in India for the non-residents' income. en-us Fri, 13 May 2011 00:00:00 +0530 Thu, 04 Jul 2013 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210065 The Tribunal upheld the decision treating the appellant as an agent of non-residents under section 163 of the Income-tax Act, 1961, due to a business connection. It also confirmed the taxability of income received by non-residents from the appellant in India, as there was no treaty between India and Hong Kong. The Tribunal dismissed all appeals, emphasizing the business connection and absence of a treaty, leading to the tax liability in India for the non-residents' income. Case-Laws Income Tax Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210065