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2010 (2) TMI 735 - AT - Income TaxAppellant treated as an agent u/s 163 on the basis of non-resident was in receipt of any income directly or indirectly from or through the representative assessee is correct or not. - held that:- section 163 has been so exhaustively drafted. As a matter of fact these proceedings are in the interest of M/s. BSAMC also because if any refund becomes due to non-resident then it can be paid to M/s. BSAMC only when it is treated as agent of non-resident investors. decided against Assessee.
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