2014 (10) TMI 624

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.... Kumar Basu, For The Respondent : 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 16....

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.... the appellant who made payments to the above concerns, 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....

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....or the purpose of recovery of tax from out of the money paid 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 attenti....