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1978 (2) TMI 28 - ANDHRA PRADESH HIGH COURT
Extract:
.......between the non-resident company and the assessee which would justify the assessee-company being treated as the agent of the non-resident company within the meaning of s. 163(1)(b) of the I.T. Act. We answer both the questions referred to us in the affirmative and in favour of the revenue. There will be no order as to costs. Advocate s fee Rs. 250.