https://www.taxtmi.com/caselaws?id=23360 The High Court directed the Tribunal to reconsider the case involving the validity of proceedings under section 201 of the Income-tax Act. The Court found that the Tribunal failed to properly assess whether services were rendered in India, leading to a remand for fresh consideration. Additionally, the Court emphasized the need to determine if any income accrued in India due to services provided in the country by foreign collaborators. The Tribunal was instructed to re-evaluate the agreements and services rendered to determine tax liability accurately. en-us Tue, 27 Mar 1990 00:00:00 +0530 Fri, 18 Dec 2009 15:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23360 The High Court directed the Tribunal to reconsider the case involving the validity of proceedings under section 201 of the Income-tax Act. The Court found that the Tribunal failed to properly assess whether services were rendered in India, leading to a remand for fresh consideration. Additionally, the Court emphasized the need to determine if any income accrued in India due to services provided in the country by foreign collaborators. The Tribunal was instructed to re-evaluate the agreements and services rendered to determine tax liability accurately. Case-Laws Income Tax Tue, 27 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23360