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2016 (5) TMI 543 - AT - Income TaxAssessment of income on the non-resident in the name of the agent - whether the same income can be taxed in the hands of the assessee, in his own name, as also in the hands of his agent under section 163 in the representative capacity? - Held that:- In the present case, the assessment is on two different dates, and the date of assessment on the Air India in a representative capacity is a day earlier than the assessment on the Carbijet Inc directly. Therefore, the assessment in the hands of Air India, in the representative capacity, cannot be said to be legally unsustainable. It is only the assessment in the hands of Carbijet Inc which may not be sustainable in law but that aspect of the matter is wholly academic since, in view of the provisions of Section 165 of the Act, even though the assessment may be in the hands of a representative assessee under section 163(3), there is no bar on direct recovery, of taxes so held to be leviable, from Carbijet Inc. Thus conclude that the impugned income has been rightly assessed to tax in the hands of Air India Limited, as an agent under section 163 of the Act. - Decided in favour of revenue
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