https://www.taxtmi.com/caselaws?id=211149 The Tribunal allowed the revenue's appeals, reversing the CIT(A)'s orders and restoring the AO's orders treating the appellant as the agent and representative assessee of the non-residents under Section 163. The Tribunal directed the CIT(A) to examine the taxability of the receipts by the non-residents on merits. The appeals by the revenue were allowed for statistical purposes, ensuring that the taxability of the income would be determined in subsequent assessment proceedings. en-us Wed, 29 Feb 2012 00:00:00 +0530 Tue, 06 Mar 2012 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211149 The Tribunal allowed the revenue's appeals, reversing the CIT(A)'s orders and restoring the AO's orders treating the appellant as the agent and representative assessee of the non-residents under Section 163. The Tribunal directed the CIT(A) to examine the taxability of the receipts by the non-residents on merits. The appeals by the revenue were allowed for statistical purposes, ensuring that the taxability of the income would be determined in subsequent assessment proceedings. Case-Laws Income Tax Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211149