Representative assessee u/s 160 or u/s 161 - In the present ...

March 26, 2021

Case Laws Income Tax AT

Representative assessee u/s 160 or u/s 161 - In the present case, the assessing officer has passed an order in the name of the assessee without specifying that the above income is chargeable to tax in the hands of the assessee as a representative assessee of a non-resident i.e. not passing a separate order but adding the income of the non-resident in the hands of the assessee is not in accordance with the provisions of Section 161 - AT

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Representative assessee u/s 160 or u/s 161 - In the present ...

March 26, 2021

Case Laws Income Tax AT

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