https://www.taxtmi.com/caselaws?id=37992 The court held that the tax rate applicable to a non-resident's income received through an agent should be based on the total income of the non-resident, not just the income received by the agent. It also ruled that the Income Tax Officer (ITO) lacked jurisdiction to rectify assessment orders based on debatable mistakes and that higher authorities cannot influence the ITO's judicial functions. The appeal was dismissed, upholding the respondent's contentions and setting aside the ITO's orders, with a stay on the judgment's operation for four weeks. en-us Thu, 06 Apr 1978 00:00:00 +0530 Fri, 02 Apr 2010 14:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37992 The court held that the tax rate applicable to a non-resident's income received through an agent should be based on the total income of the non-resident, not just the income received by the agent. It also ruled that the Income Tax Officer (ITO) lacked jurisdiction to rectify assessment orders based on debatable mistakes and that higher authorities cannot influence the ITO's judicial functions. The appeal was dismissed, upholding the respondent's contentions and setting aside the ITO's orders, with a stay on the judgment's operation for four weeks. Case-Laws Income Tax Thu, 06 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37992