POA holder is authorised to sign appeal form of Foreign Company

South Staffordshire PLC Vs DCIT (International Taxation) (ITAT Delhi)

The form of appeal shall be verified by the person who is authorised to verify the return of income under section 140 of the act as applicable to the assessee. According to the provisions of section 140(c) of the act, the first proviso says that where company is not a resident in India, the return may be verified by a person who holds a valid power of attorney (POA) from such company to do so.

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