attracted general public. The firm used to appoint agents and those agents were authorised to appoint Sub-agents for the purpose of acquiring the business ... Sub-agents, transferees and benamdars. who are close to the partners. Such a policy of acquiring properties in the names of agents, Sub-agents, transferees
draft agreement deals with sub-agents and says:
"The agent may, at his own cost appoint sub-agents, subject to the approval ... Provincial Government or a sub-agent of that agent-approved by the Provincial Government. This power of approving sub-agents was subsequently delegated
attributed to the present applicants is that they
have worked as sub-agent of the sub-agent and as
per the case of the prosecution ... sub-agent of the agent. It is submitted that in
the hierarchy of paramedical structure, role of
the present applicant - accused is sub-agent
properties in various cities of India in the names of their agents, sub agents, family members and close associates with the ulterior motive of secreting ... agents, sub agents, transferees or benamders. The Poddars and its Directors, at no point of time, were the agents, sub agents, transferees or benamders
power to appoint sub-agents/representatives. However, it is the responsibility of the agents to pay the sub-agents. The assessee can ask the agent ... length. Therefore, the agents were all independent agents.
(g) There is no evidence to show that the agents had as a matter of fact
Gulbrandsen Chemicals Pvt. Ltd.,, ... vs The Dy. Cit., Circle-1(1),, Vadodara on 18 December
meant to be retained by the distributor / stockist
/ agent / sub-agent / retailer by way of their commission or remuneratio n,
as the case ... stockist s, in their turn deal with the agents, the agents deal
with sub-agents and t he sub-agents deal with the retailers
connectivity between the assessee and the premises of the
agent. The agents were "dependent agents" within the meaning of article ... agents were economically dependent on the assessee company,
agents being dependent upon technology and software. According to the AO, the
agents were not independent agent
agents wherein the IATA Agents are
permitted to use the data base available on the portal for booking
of airline tickets for passengers/sub-agents ... sub-agent achieves a pre-determined target of bookings
through a particular IATA agent, the IATA agent pays an incentive
to the sub-agent
sub-agency agreement clearly
states that the activities performed by
German Express in its capacity as
Hapag India‟s sub-agent
Further, the freights collected ... commission as per sub agency agreement. Out of the total
services provided by the assessee a part is performed through
sub-agent and the remaining
