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2013 (7) TMI 90 - HC - Income TaxRemand order - Tribunal ordered that issue regarding re-insurance premium paid to Non-Resident Reinsurers and TDS to be made have to be considered by the Assessing Officer based on DTAA - Held that:- when materials, which were considered by the Officer are there before the Tribunal on the issue raised, even assuming for a moment that in the course of pendency of the appeals, amendments are effected retrospectively, touching on the very same issue in the context of the amendment provision, however, does not call for any remand, particularly for the reason that the Tribunal with all its wisdom is competent to go into the legal provision, which would govern the issue - Remand is not a power to be exercised in a routine manner and should be used sparingly as an exception only when the facts warranted such course of action - no material which necessitated the remand of the case to the Assessing Officer - Following the decision of GE India Technology Centre Private Ltd. Versus Commissioner of Income Tax & Anr. [2010 (9) TMI 7 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
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