Case Law Details
Case Name : Hindalco Industries Ltd. (ITAT Mumbai)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
A recent ruling of the Mumbai Income Tax Appellate Tribunal (ITAT) in the case of Hindalco Industries Ltd. (Taxpayer) [AIT 2010-211-1TAT] under the provisions of the Indian Tax Act, 1961 (ITA), held that any person from whom a non resident is in receipt of any income can be treated as an agent of such non-resident.
Such an agent is treated as a representative assessee for the purpose of assessment of income of such non-resident under the ITA. The ITAT held that income which has been assessed to tax in the hands of the non-
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.