https://www.taxtmi.com/caselaws?id=55906 The tribunal upheld the ITO's order appointing the appellant as a statutory agent of foreign technicians for the assessment year 1982-83 under Section 163(1)(c) of the IT Act, 1961. The tribunal found the payments made to the foreign technicians were taxable income falling within the definition of income under Section 2(24). The tribunal dismissed the appellant's arguments regarding the validity of the notice, clerical mistakes, separate orders for technicians, and taxability of living allowance, upholding the ITO's decision and affirming the appellant's connection with the income assessed. en-us Thu, 18 Feb 1988 00:00:00 +0530 Tue, 30 Nov 2010 16:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55906 The tribunal upheld the ITO's order appointing the appellant as a statutory agent of foreign technicians for the assessment year 1982-83 under Section 163(1)(c) of the IT Act, 1961. The tribunal found the payments made to the foreign technicians were taxable income falling within the definition of income under Section 2(24). The tribunal dismissed the appellant's arguments regarding the validity of the notice, clerical mistakes, separate orders for technicians, and taxability of living allowance, upholding the ITO's decision and affirming the appellant's connection with the income assessed. Case-Laws Income Tax Thu, 18 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55906