https://www.taxtmi.com/caselaws?id=37518 The court held that the applicant was an agent of the non-resident company, M/s. Skoda Export, Praha, under section 163(1) of the Income-tax Act, 1961. The agreements between the parties established a business connection, leading to the assessee being treated as an agent of the non-resident company. The court found sufficient evidence of a business connection under section 9(1)(i) and upheld the revenue's position. No costs were awarded, and the advocate's fee was set at Rs. 250. en-us Tue, 28 Feb 1978 00:00:00 +0530 Tue, 30 Mar 2010 12:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37518 The court held that the applicant was an agent of the non-resident company, M/s. Skoda Export, Praha, under section 163(1) of the Income-tax Act, 1961. The agreements between the parties established a business connection, leading to the assessee being treated as an agent of the non-resident company. The court found sufficient evidence of a business connection under section 9(1)(i) and upheld the revenue's position. No costs were awarded, and the advocate's fee was set at Rs. 250. Case-Laws Income Tax Tue, 28 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37518