https://www.taxtmi.com/caselaws?id=49650 Non-resident taxation under the Income-tax Act, 1922 is explained as operating through the agent and deduction-at-source machinery where income arises in British India. Income accruing through an agent could be taxed in the agent's hands, with the agent bound to deduct and pay tax under the statutory scheme. The liability to reimburse tax paid on the Hapur transactions was treated as recoverable from the non-resident contributory, and it did not depend on proof that the person's total world income was taxable. The analysis emphasises that tax is charged on income found and paid at source, while disputes about ultimate assessment are separate from the reimbursement liability. en-us Mon, 11 Nov 1957 00:00:00 +0530 Sat, 06 Sep 2014 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49650 Non-resident taxation under the Income-tax Act, 1922 is explained as operating through the agent and deduction-at-source machinery where income arises in British India. Income accruing through an agent could be taxed in the agent's hands, with the agent bound to deduct and pay tax under the statutory scheme. The liability to reimburse tax paid on the Hapur transactions was treated as recoverable from the non-resident contributory, and it did not depend on proof that the person's total world income was taxable. The analysis emphasises that tax is charged on income found and paid at source, while disputes about ultimate assessment are separate from the reimbursement liability. Case-Laws Income Tax Mon, 11 Nov 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49650