1999 (1) TMI 6 - HC - Income Tax

Summary

The High Court of Bombay rejected Revenue's application under s. 256(2) of the IT Act, 1961. The Tribunal found that the services were rendered in France, not India, and the remuneration cannot be taxed in India according to the DTAA between India and France. The proposed question was deemed not referable, and the applications were rejected.