https://www.taxtmi.com/caselaws?id=59720 The Tribunal upheld the decision of the Assessing Officer and the CIT(A) regarding the treatment of the assessee as an agent under section 163 of the Income-tax Act, 1961. The Tribunal's analysis focused on the interpretation of section 163(1)(c) and clarified the criteria for determining an agent in relation to a non-resident. The Tribunal's decision was based on a thorough examination of the provisions of the Act and previous case law, ultimately leading to the dismissal of the assessee's appeal. en-us Wed, 27 Aug 2008 00:00:00 +0530 Tue, 11 Jun 2013 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59720 The Tribunal upheld the decision of the Assessing Officer and the CIT(A) regarding the treatment of the assessee as an agent under section 163 of the Income-tax Act, 1961. The Tribunal's analysis focused on the interpretation of section 163(1)(c) and clarified the criteria for determining an agent in relation to a non-resident. The Tribunal's decision was based on a thorough examination of the provisions of the Act and previous case law, ultimately leading to the dismissal of the assessee's appeal. Case-Laws Income Tax Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59720