https://www.taxtmi.com/caselaws?id=37360 The High Court upheld the Tribunal's decision regarding the liability of an assessee-company as an agent of non-residents due to a business connection in India. The Court found that the agreement between the parties established a clear business connection, justifying the assessee's classification as the agent of the non-resident. Emphasizing the importance of factual evidence and the terms of the agreement, the Court ruled in favor of the revenue, affirming the Tribunal's decision without awarding costs to either party. en-us Tue, 25 Apr 1978 00:00:00 +0530 Mon, 29 Mar 2010 12:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37360 The High Court upheld the Tribunal's decision regarding the liability of an assessee-company as an agent of non-residents due to a business connection in India. The Court found that the agreement between the parties established a clear business connection, justifying the assessee's classification as the agent of the non-resident. Emphasizing the importance of factual evidence and the terms of the agreement, the Court ruled in favor of the revenue, affirming the Tribunal's decision without awarding costs to either party. Case-Laws Income Tax Tue, 25 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37360