1999 (2) TMI 35 - HC - Income Tax

Summary

The High Court of Madhya Pradesh ordered the Tribunal to provide a statement of the case regarding the tax liability of a non-resident consultant for technical services provided to a resident company in India. The Tribunal had ruled in favor of the non-resident, stating that no service was rendered in India, thus the fees were not taxable. The Revenue filed an application under section 256(2) of the Income-tax Act, arguing that the fees for technical services should be taxed as income in India. The High Court found that the Tribunal did not consider the relevant provisions of the Income-tax Act and ordered the Tribunal to provide a statement on the matter.