https://www.taxtmi.com/caselaws?id=20485 The High Court directed the Income-tax Appellate Tribunal to reconsider the appeal for the assessment year 1970-71 based on previous judgments, specifically emphasizing the need to determine the business connection between the assessee and the non-resident company. The court did not directly address the questions of law raised by the Revenue but highlighted the importance of this determination before making any assessment decisions. en-us Fri, 09 Jul 1993 00:00:00 +0530 Sat, 14 Nov 2009 12:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20485 The High Court directed the Income-tax Appellate Tribunal to reconsider the appeal for the assessment year 1970-71 based on previous judgments, specifically emphasizing the need to determine the business connection between the assessee and the non-resident company. The court did not directly address the questions of law raised by the Revenue but highlighted the importance of this determination before making any assessment decisions. Case-Laws Income Tax Fri, 09 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20485