https://www.taxtmi.com/caselaws?id=27957 The court held that the Income Tax Officer (ITO) had jurisdiction to pass an order under Section 195(2) of the Income Tax Act, 1961, determining the tax liability for payments to a non-resident company. The court found that the ITO's order was valid and within his jurisdiction. The matter was remanded to the Tribunal for a decision on merits, with the court ruling in favor of the Department. en-us Wed, 23 May 1984 00:00:00 +0530 Wed, 17 Feb 2010 10:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27957 The court held that the Income Tax Officer (ITO) had jurisdiction to pass an order under Section 195(2) of the Income Tax Act, 1961, determining the tax liability for payments to a non-resident company. The court found that the ITO's order was valid and within his jurisdiction. The matter was remanded to the Tribunal for a decision on merits, with the court ruling in favor of the Department. Case-Laws Income Tax Wed, 23 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27957