https://www.taxtmi.com/caselaws?id=13117 Business connection and resulting agency on the facts of the agreement were treated as questions of fact, not as raising a question of law in reference jurisdiction. The text also states that the obligation to deduct tax at source under section 195(1) can be examined without first deciding whether the assessee is an agent under section 163, because the section 195(1) exception operates for the benefit of the person proposed to be made liable. On that basis, the second question was answered in favour of the Revenue and against the assessee. en-us Thu, 16 Aug 2001 00:00:00 +0530 Tue, 26 May 2009 15:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13117 Business connection and resulting agency on the facts of the agreement were treated as questions of fact, not as raising a question of law in reference jurisdiction. The text also states that the obligation to deduct tax at source under section 195(1) can be examined without first deciding whether the assessee is an agent under section 163, because the section 195(1) exception operates for the benefit of the person proposed to be made liable. On that basis, the second question was answered in favour of the Revenue and against the assessee. Case-Laws Income Tax Thu, 16 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13117