https://www.taxtmi.com/caselaws?id=60339 The Tribunal dismissed the appeal filed by the assessee under section 248 of the Income-tax Act, 1961 against the order of the Commissioner (Appeals) dated 16-12-1983. The dispute centered on the rate of tax charged by the ITO under section 195(2) of the Act. The Tribunal clarified that section 195(2) pertains to determining the proportion of the amount chargeable to tax, not the rate of tax. As the appeal focused on the tax rate, falling outside the scope of section 195, it was deemed misconceived, leading to its dismissal. en-us Fri, 20 Dec 1985 00:00:00 +0530 Tue, 04 Jan 2011 17:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60339 The Tribunal dismissed the appeal filed by the assessee under section 248 of the Income-tax Act, 1961 against the order of the Commissioner (Appeals) dated 16-12-1983. The dispute centered on the rate of tax charged by the ITO under section 195(2) of the Act. The Tribunal clarified that section 195(2) pertains to determining the proportion of the amount chargeable to tax, not the rate of tax. As the appeal focused on the tax rate, falling outside the scope of section 195, it was deemed misconceived, leading to its dismissal. Case-Laws Income Tax Fri, 20 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60339