One behalf of, therefore, carried a sense that one is representative of another whereas 'for the benefit of' is an expression with the meaning that one is the legal owner himself, Aiyar's Judicial Diction-ary, 10th Edn., 1988, p. 729; Kripa Shanker D. Worah v. C.W.T., 1966 Pat 371: (1966) 2 ITJ 790.
View Judgments Citing this Phrase