Month: February 1999

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there was no income to the non-resident which could fall within the categories enumerated in s. 9 (1)(i) of the Act and, as such, the question of bringing any such income to tax in the hands of the agent would not arise ?

Supreme Court Of India Additional Commissioner Of Income Tax vs. New Consolidated Gold Fields Ltd. S.P. Bharucha & N. Santosh Hegde, JJ. Civil Appeal No. 5901 of 1994 24th February, 1999 Counsel Appeared K.N. Shukla with C.V.S. Rao & B.K. Prasad,, for the Apellant : None, for the Respondent ORDER By the Court : The assessment …
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