2014 (10) TMI 624

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ranjan Sinha, Adv. ORDER The Court : This appeal is directed against a judgment and order dated 28th May, 2004 by which the learned Tribunal dismissed the appeal holding as follows: "9. ITA Nos.2411 & 2412 (KOL)/2002 These two appeals have been filed by the PILCOM against the order of the CIT(A) upholding the orders of the AO passed under section 163 of the Act treating PILCOM as agent of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ns, sportsmen and sport associations, cannot be treated as an Agent within the meaning of section 163(1)(c ) of the I.T. Act. In this view of the matter, the section of the AO treated the appellant to be an agent of M/s. Half Moon Image Consultants/Mr. Gian Franco Lunetta. M/s. Laser Creation International, London and various sportsmen and sports associations is accordingly upheld." 3. Mr. Khaita....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id during the assessment year. It is not connected with any other transaction. When the money received by the non-resident was not taxable in India, it should have automatically followed that the appellant is also not an agent which the learned Tribunal did not hold and thus committed an error of law. 5. Mr. Khaitan also drew our attention to an earlier unreported judgment and order of this Court....