https://www.taxtmi.com/caselaws?id=25894 The Court upheld the cancellation of the assessment orders under section 163 for the assessment year, finding no business connection between the assessee and the non-resident company previously assessed in India. It emphasized that income assessed in the hands of a representative assessee cannot be assessed under other provisions of the Act, highlighting the need for assessments of non-resident income through agents to comply with Chapter XV of the Income-tax Act. The Court declined to answer the questions referred, directing parties to bear their own costs and indicating the necessity for a fresh consideration of the business connection issue. en-us Mon, 16 Feb 1987 00:00:00 +0530 Mon, 01 Feb 2010 14:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25894 The Court upheld the cancellation of the assessment orders under section 163 for the assessment year, finding no business connection between the assessee and the non-resident company previously assessed in India. It emphasized that income assessed in the hands of a representative assessee cannot be assessed under other provisions of the Act, highlighting the need for assessments of non-resident income through agents to comply with Chapter XV of the Income-tax Act. The Court declined to answer the questions referred, directing parties to bear their own costs and indicating the necessity for a fresh consideration of the business connection issue. Case-Laws Income Tax Mon, 16 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25894