https://www.taxtmi.com/caselaws?id=23731 The High Court held that M/s. Schreiner Airways was not an agent of M/s. Inter Aviation Service Co. for taxation purposes. The Court emphasized the lack of business connection and payments between the companies in India, concluding that M/s. Schreiner Airways could not be deemed an agent of M/s. Inter Aviation Service Co. The Court referenced a Supreme Court decision stating that income earned as commission by a non-resident company outside India cannot be taxed in India. Therefore, the Court rejected the Department's application under section 256(2) of the Income-tax Act, finding no merit in the Department's arguments. en-us Fri, 17 Nov 1989 00:00:00 +0530 Fri, 25 Dec 2009 16:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23731 The High Court held that M/s. Schreiner Airways was not an agent of M/s. Inter Aviation Service Co. for taxation purposes. The Court emphasized the lack of business connection and payments between the companies in India, concluding that M/s. Schreiner Airways could not be deemed an agent of M/s. Inter Aviation Service Co. The Court referenced a Supreme Court decision stating that income earned as commission by a non-resident company outside India cannot be taxed in India. Therefore, the Court rejected the Department's application under section 256(2) of the Income-tax Act, finding no merit in the Department's arguments. Case-Laws Income Tax Fri, 17 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23731