https://www.taxtmi.com/caselaws?id=186769 The Tribunal upheld the decisions of the CIT(A) and AO, confirming that the appellant was deemed an agent of non-residents under Section 163 of the Income Tax Act, 1961. Additionally, the income received by the non-residents from the appellant was held chargeable to tax in India. The Tribunal emphasized the presence of a business connection and income receipt by the non-residents from the appellant, meeting the criteria for taxability under the Act. en-us Fri, 13 May 2011 00:00:00 +0530 Thu, 29 Sep 2016 18:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186769 The Tribunal upheld the decisions of the CIT(A) and AO, confirming that the appellant was deemed an agent of non-residents under Section 163 of the Income Tax Act, 1961. Additionally, the income received by the non-residents from the appellant was held chargeable to tax in India. The Tribunal emphasized the presence of a business connection and income receipt by the non-residents from the appellant, meeting the criteria for taxability under the Act. Case-Laws Income Tax Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186769