{"id":187096,"date":"1990-04-19T00:00:00","date_gmt":"1990-04-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/national-industrial-development-vs-commissioner-of-income-tax-on-19-april-1990"},"modified":"2017-04-23T12:40:34","modified_gmt":"2017-04-23T07:10:34","slug":"national-industrial-development-vs-commissioner-of-income-tax-on-19-april-1990","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/national-industrial-development-vs-commissioner-of-income-tax-on-19-april-1990","title":{"rendered":"National Industrial Development &#8230; vs Commissioner Of Income-Tax on 19 April, 1990"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">National Industrial Development &#8230; vs Commissioner Of Income-Tax on 19 April, 1990<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1990 185 ITR 528 Delhi<\/div>\n<div class=\"doc_author\">Author: B Kirpal<\/div>\n<div class=\"doc_bench\">Bench: B Kirpal, C Chaudhary<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>B.N. Kirpal, J.<\/p>\n<p> 1.  In respect of the assessment year 1978-79, the assessed is seeking reference of two questions of law which, admittedly, are similar to the questions for which reference has already been made by the Tribunal under section 256(1) of the Income-Act, 1961. In view thereof we direct the Tribunal to state the case and refer the following two questions of law to this court :\n<\/p>\n<p> &#8220;1. Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the petitioner-company had business connection with Nittestu Mining Consultants Company Ltd., of Japan and, therefore, was liable to be treated as their agents under section 163 of the Income-tax Act, 1961 ?\n<\/p>\n<p> 2. Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the assessment proceedings could be validly started by treating the petitioner-company as an agent of the non-resident party even after it had deducted income-tax at source according to the orders made by the Income-tax Officer under section 195(2) of the Income-tax Act, 1961, and deposited the same to the credit of the Central Government ?&#8221;\n<\/p>\n<p> 2. There will be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court National Industrial Development &#8230; vs Commissioner Of Income-Tax on 19 April, 1990 Equivalent citations: 1990 185 ITR 528 Delhi Author: B Kirpal Bench: B Kirpal, C Chaudhary JUDGMENT B.N. Kirpal, J. 1. In respect of the assessment year 1978-79, the assessed is seeking reference of two questions of law which, admittedly, are [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-187096","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>National Industrial Development ... vs Commissioner Of Income-Tax on 19 April, 1990 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/national-industrial-development-vs-commissioner-of-income-tax-on-19-april-1990\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"National Industrial Development ... vs Commissioner Of Income-Tax on 19 April, 1990 - Free Judgements of Supreme Court &amp; 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