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1969 (2) TMI 50 - CALCUTTA HIGH COURTAssessee is a resident-company - ITO treated the assessee-company as the agent in India of the U.K. company u/s 43 of the IT Act, 1922, and assessed a net income in its hands as the income of the non-resident, after deducting an estimated expense - Tribunal was right in holding that the assessee was not an agent of the non-resident company
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