ADDITIONAL COMMISSIONER OF INCOME TAX Vs. NEW CONSOLIDATED GOLD FIELDS LIMITED

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal under Section 256(1) of the I.T. Act, 1961 (hereinafter to be referred to as " the Act "), has forwarded the statement of the case on the following questions of law :

(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal was right in holding that there was no income to the non-resident which could fall within the categories enumerated in Section 9(1)(i) of the Act and, as such, the question of bringing any such income to tax in the hands of the agent would not arise ? "

(3.) SECTION 5(2) of the Act, which is relevant, is as follows :