Assessment in the hands of representative / agent - Chief ...
Indian Company Not Deemed Agent for Foreign Entity's Alleged Capital Gains; CFO's Role Clarified.
August 17, 2018
Case Laws Income Tax HC
Assessment in the hands of representative / agent - Chief Financial officer (CFO) of the non-resident assessee - Merely because those shares related to the Indian company, that would not make the Indian company as agent qua deemed capital gain purportedly earned by the foreign company.
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