Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2008 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (3) TMI 37 - HIGH COURT PUNJAB AND HARYANATreatment of assessee as an agent of his non-resident brother u/s 163(1) - neither there was any business connection of the assessee with the non-resident Indian, nor did any income come into existence as having been received by the nonresident Indian - Department has also failed to prove the assessee as a trustee of the Non-resident Indian – therefore the assessee can not be treated as an agent of his brother (a non-resident Indian).
|