https://www.taxtmi.com/caselaws?id=175839 An agent of a non-resident can be assessed under Section 42(1) of the Income-tax Act, 1922 only on income attributable to the particular agency or business connection through which the agent acted, not on the non-resident's entire taxable income. Section 42 creates the agent's vicarious liability only for income connected with that agency, and the machinery provision in Section 43 does not expand that liability. The scheme of the Act, including the second proviso to Section 42, supports separate assessments for different agencies because each agency is treated as a distinct assessee for this purpose. en-us Thu, 03 Sep 1953 00:00:00 +0530 Mon, 07 Dec 2015 10:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175839 An agent of a non-resident can be assessed under Section 42(1) of the Income-tax Act, 1922 only on income attributable to the particular agency or business connection through which the agent acted, not on the non-resident's entire taxable income. Section 42 creates the agent's vicarious liability only for income connected with that agency, and the machinery provision in Section 43 does not expand that liability. The scheme of the Act, including the second proviso to Section 42, supports separate assessments for different agencies because each agency is treated as a distinct assessee for this purpose. Case-Laws Income Tax Thu, 03 Sep 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175839