https://www.taxtmi.com/caselaws?id=55632 The Tribunal upheld the Income-tax Officer's decision to appoint the appellant as the statutory agent of foreign technicians for the assessment year 1982-83. It was determined that the living allowance paid to the foreign technicians constituted taxable income under Section 9(1)(ii) and Section 2(24) of the Income-tax Act, 1961. The Tribunal found that the procedural requirements under Section 163 were met, dismissing the appellant's arguments and affirming the appointment of the appellant as the statutory agent. en-us Thu, 18 Feb 1988 00:00:00 +0530 Mon, 29 Nov 2010 11:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55632 The Tribunal upheld the Income-tax Officer's decision to appoint the appellant as the statutory agent of foreign technicians for the assessment year 1982-83. It was determined that the living allowance paid to the foreign technicians constituted taxable income under Section 9(1)(ii) and Section 2(24) of the Income-tax Act, 1961. The Tribunal found that the procedural requirements under Section 163 were met, dismissing the appellant's arguments and affirming the appointment of the appellant as the statutory agent. Case-Laws Income Tax Thu, 18 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55632