2000 (6) TMI 10 - HC - Income Tax

Summary

The High Court of Bombay dismissed an appeal regarding a dispute over tax liability on remittances made to a non-resident company for courier services. The court held that orders under section 195(2) of the Income-tax Act are not conclusive and do not prevent the tax department from making its own assessment. The appeal was deemed misconceived as no substantial question of law was raised. The decision of the Tribunal was confirmed, stating that no part of the operations were carried out by the non-resident company in India.