https://www.taxtmi.com/caselaws?id=21063 Where the Tribunal's appellate orders were founded on an earlier decision that had since been set aside by the High Court, those orders could not be sustained and had to be restored for fresh disposal. The Court also declined to answer the Tribunal's referred questions on reassessment under section 147 and on whether the non-resident's income accrued or was earned in India. The matters were remitted to the Tribunal to reconsider the appeals in accordance with law and in light of the High Court's decision in Fertilizers and Chemicals (Travancore) Ltd. en-us Thu, 04 Jun 1992 00:00:00 +0530 Thu, 19 Nov 2009 17:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21063 Where the Tribunal's appellate orders were founded on an earlier decision that had since been set aside by the High Court, those orders could not be sustained and had to be restored for fresh disposal. The Court also declined to answer the Tribunal's referred questions on reassessment under section 147 and on whether the non-resident's income accrued or was earned in India. The matters were remitted to the Tribunal to reconsider the appeals in accordance with law and in light of the High Court's decision in Fertilizers and Chemicals (Travancore) Ltd. Case-Laws Income Tax Thu, 04 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21063