https://www.taxtmi.com/caselaws?id=347991 A Settlement Commission order can be interfered with under Article 226 only if it is contrary to the Income-tax Act or is vitiated by fraud, bias or malice; the High Court will not sit in appeal or reappreciate the material. Applying that standard, the HC found no ground to disturb the Commission's settlement order, which had admitted the applications, treated the contracts as composite and severable, held the equipment and plant sales to be offshore and not taxable in India, and confined tax liability to supervisory services. The impugned order was therefore left undisturbed. en-us Tue, 12 Sep 2017 00:00:00 +0530 Sat, 18 Nov 2017 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347991 A Settlement Commission order can be interfered with under Article 226 only if it is contrary to the Income-tax Act or is vitiated by fraud, bias or malice; the High Court will not sit in appeal or reappreciate the material. Applying that standard, the HC found no ground to disturb the Commission's settlement order, which had admitted the applications, treated the contracts as composite and severable, held the equipment and plant sales to be offshore and not taxable in India, and confined tax liability to supervisory services. The impugned order was therefore left undisturbed. Case-Laws Income Tax Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347991