https://www.taxtmi.com/caselaws?id=219506 An assessee claiming to have acted only as an agent of a UK company could not rely on that assertion or on treaty exemption without independent verification of the relationship and the applicability of the DTAA to the receipts. Material produced for the first time in appeal had not been confronted to the Assessing Officer, and the relevant treaty provisions were not examined against the income in question. Since income received or accrued in India is taxable under section 5 of the Income-tax Act, 1961, relief under the treaty had to be specifically established. The existing finding of agency and exemption was therefore not sustained, and the assessment was remitted for fresh examination. en-us Fri, 20 Jul 2012 00:00:00 +0530 Wed, 12 Dec 2012 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219506 An assessee claiming to have acted only as an agent of a UK company could not rely on that assertion or on treaty exemption without independent verification of the relationship and the applicability of the DTAA to the receipts. Material produced for the first time in appeal had not been confronted to the Assessing Officer, and the relevant treaty provisions were not examined against the income in question. Since income received or accrued in India is taxable under section 5 of the Income-tax Act, 1961, relief under the treaty had to be specifically established. The existing finding of agency and exemption was therefore not sustained, and the assessment was remitted for fresh examination. Case-Laws Income Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219506