Not passing separate order u/s 161 but adding income of non-resident in hands of assessee as representative assessee bad in law.
March 29, 2021
Income Tax, ITAT
Not passing separate order u/s 161 but adding income of non-resident in hands of assessee as representative assessee bad in law. ABCAUS Case Law CitationABCAUS 3476 (2021) (03) ITAT Important case law relied referred:CIT vs Dr Laxmichand Narpal Nagda (1995) 211 ITR 804 (Bom)Smt Shashi Varma vs CIT …