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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Assessment of income on the non-resident in the name of the ...


Non-resident income can be assessed via an agent u/s 165, allowing direct tax recovery from Carbijet Inc.

May 13, 2016

Case Laws     Income Tax     AT

Assessment of income on the non-resident in the name of the agent - view of the provisions of Section 165 of the Act, even though the assessment may be in the hands of a representative assessee u/s 163(3), there is no bar on direct recovery, of taxes so held to be leviable, from Carbijet Inc - AT

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