Case Law Details
Case Name : ADIT(IT) Vs M/s. Jet Airways (India) Pvt. (ITAT Mumbai) ITA No. 2212/M/02
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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The provisions of section 163 of the Act do not require that, the liability of the non-resident to pay tax should be established before initiating proceedings under section 163 of the Act on a person to treat it as the agent or representative assessee of the non-resident. The purpose of section 163 of the Act was to enable revenue authorities to proceed and impose a vicarious liability on a person regarded as agent, in an event when income was found to be taxable in the hands of the non-resident.
The taxability of income in th
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