ITAT rightly remanded case to allow assessee to prove that it was acting as an agent of NR: HC

IT/ILT: Where Assessing Officer made certain addition to assessee's income on ground that it was collecting freight and terminal handling charges on behalf of a non-resident company, in view of fact that assessee challenged said addition taking a plea that it was merely acting as an agent of said non-resident company, Tribunal was justified in remanding proceedings back for disposal afresh