https://www.taxtmi.com/caselaws?id=14608 An order under Section 195(2) determining the portion of remittance chargeable to tax is not conclusive for assessment purposes and does not preclude the Department from examining the issue afresh in regular assessment proceedings. Because that determination is non-binding in that sense, an appeal under Section 260A challenging the same issue does not give rise to a substantial question of law. The appeal was therefore dismissed as not maintainable on merits. en-us Mon, 05 Jun 2000 00:00:00 +0530 Fri, 17 Jul 2009 14:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14608 An order under Section 195(2) determining the portion of remittance chargeable to tax is not conclusive for assessment purposes and does not preclude the Department from examining the issue afresh in regular assessment proceedings. Because that determination is non-binding in that sense, an appeal under Section 260A challenging the same issue does not give rise to a substantial question of law. The appeal was therefore dismissed as not maintainable on merits. Case-Laws Income Tax Mon, 05 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14608