https://www.taxtmi.com/caselaws?id=24449 A person from or through whom a non-resident receives income, directly or indirectly, can be treated as an agent under section 163(1)(c) of the Income-tax Act, 1961. Income arising from the non-resident son's agricultural land was not physically paid over to him, but was used by the father for household expenses. That utilisation was held to amount to indirect receipt by the non-resident, bringing the father within the statutory definition of agent for tax purposes. en-us Mon, 07 Nov 1988 00:00:00 +0530 Wed, 20 Jan 2010 11:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24449 A person from or through whom a non-resident receives income, directly or indirectly, can be treated as an agent under section 163(1)(c) of the Income-tax Act, 1961. Income arising from the non-resident son's agricultural land was not physically paid over to him, but was used by the father for household expenses. That utilisation was held to amount to indirect receipt by the non-resident, bringing the father within the statutory definition of agent for tax purposes. Case-Laws Income Tax Mon, 07 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24449