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Supreme Court Dismisses Petition by Agent of Non-Resident Challenging Advance Tax Demand under Income-tax Act, 1961. Agent of Non-Resident is a Representative Assessee Liable to Pay Advance Tax under Sections 207-212, and Such Liability Does Not Infringe Article 14 of Constitution.

The Premier Automobiles Ltd. petitioned the Supreme Court under Article 32 of the Constitution challenging a demand for advance tax as agent of a non-...

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Supreme Court Dismisses Income-tax Officer's Appeals; Upholds Requirement of Yearly Notice Under Section 43 of Income-tax Act, 1922. Advance Tax Demand as Agent of Non-Resident for Subsequent Year Without Fresh Appointment Held Invalid.

The case involved an appeal by the Income-tax Officer, Bombay (appellant) against the judgment of the Bombay High Court quashing demand notices issued...