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1956 (2) TMI 65 - HC - Income TaxExtract: .......For this reason, it must be held that the assessee was rightly charged on the income of the non-resident as statutory agent under sections 40(2) and 43. Our answer to the question referred is in the affirmative and against the assessee. Advocate's fee ₹ 250 and other costs to be paid by the assessee. Reference answered in the affirmative.
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