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    <title>2013 (7) TMI 331 - MADRAS HIGH COURT</title>
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    <description>Turnover from sales routed through a commission agent cannot be assessed again in the hands of the principal assessee where the same turnover has already been assessed and tax collected from the agent. The document states that verification showed the agent had been assessed on the turnover and tax had already been recovered, so a second assessment on the principal would amount to double taxation. On that basis, the assessment on the principal assessee was not sustainable and the revision was allowed, with the Tribunal&#039;s order set aside.</description>
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      <description>Turnover from sales routed through a commission agent cannot be assessed again in the hands of the principal assessee where the same turnover has already been assessed and tax collected from the agent. The document states that verification showed the agent had been assessed on the turnover and tax had already been recovered, so a second assessment on the principal would amount to double taxation. On that basis, the assessment on the principal assessee was not sustainable and the revision was allowed, with the Tribunal&#039;s order set aside.</description>
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      <pubDate>Wed, 26 Jun 2013 00:00:00 +0530</pubDate>
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