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COMMISSIONER OF INCOME-TAX versus S. G. SAMBANDAM & CO.

Risk of Assessment of Section 172 Assessment of Non-Resident Occupational Shipping Business Representatives Difference between Mastership Agent and Non-Resident Principal Agent 1 197 Impact of Section 172 Amendment Returns filed and Assessments in 1974 Under Section 172, the assessment was reopened later. The 5147 return master filed under Section 172 was an agent of the ship and the absence of a non-resident principal as the agent of the non-resident principal, in the absence of notice, section 147 illegal Indian income. Before issuing notice under section 147 under the Tax Act 1961, section 148,163 & 172 law websites from Daska lawyer