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of <h1>High Court rules on Income-tax Act reassessment for non-resident company</h1> <h3>Commissioner Of Income-Tax Versus Fertilizers And Chemicals (Travancore) Limited</h3> Commissioner Of Income-Tax Versus Fertilizers And Chemicals (Travancore) Limited - [1993] 201 ITR 63 The High Court of Kerala was asked to decide on the validity of a reassessment under section 147 of the Income-tax Act and whether income accrued to a non-resident foreign company in India. The Tribunal's decision in favor of the assessee was overturned by the court, directing the Tribunal to decide the appeals afresh in accordance with the law. The references were disposed of accordingly.
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