https://www.taxtmi.com/caselaws?id=16031 The court remanded the case to the assessing authority for fresh consideration regarding the assessment of consideration received by a non-resident company for services rendered under a contract with a company. The court emphasized the need to consider the entire agreement and factual details to determine the nature of the services provided. Additionally, the court upheld the principle that tax liability should be added to the total income for determining the non-resident's tax liability when the contract stipulates that the tax liability is to be borne by the resident company. en-us Thu, 27 Aug 1998 00:00:00 +0530 Mon, 31 Aug 2009 15:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16031 The court remanded the case to the assessing authority for fresh consideration regarding the assessment of consideration received by a non-resident company for services rendered under a contract with a company. The court emphasized the need to consider the entire agreement and factual details to determine the nature of the services provided. Additionally, the court upheld the principle that tax liability should be added to the total income for determining the non-resident's tax liability when the contract stipulates that the tax liability is to be borne by the resident company. Case-Laws Income Tax Thu, 27 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16031