https://www.taxtmi.com/caselaws?id=5847 SC upheld the High Court, dismissing the appeal and holding that the appellants (domestic solicitors) were representative assessee under s.160/161 for income of the non-resident barrister earned in India. The Court found a real, long-standing professional connection between the solicitors and the non-resident barrister that satisfied the test for a "business connection" under s.9(1), so professional association attracted tax liability under Chap. XV and s.195(2) obligations. The finding that the barrister's fees were earned in India through that connection was sustained. en-us Tue, 07 Apr 1981 00:00:00 +0530 Fri, 31 Oct 2025 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5847 SC upheld the High Court, dismissing the appeal and holding that the appellants (domestic solicitors) were representative assessee under s.160/161 for income of the non-resident barrister earned in India. The Court found a real, long-standing professional connection between the solicitors and the non-resident barrister that satisfied the test for a "business connection" under s.9(1), so professional association attracted tax liability under Chap. XV and s.195(2) obligations. The finding that the barrister's fees were earned in India through that connection was sustained. Case-Laws Income Tax Tue, 07 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5847