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2013 (10) TMI 322 - KARNATAKA HIGH COURTRemanding the issue of eligibility of the Assessee to claim deduction under Section 10A/80-IB(8A) of the Act to the Assessing officer for his fresh consideration – Held that:- Remand order is not sustainable as for no reason, the matter is remanded to the Assessing Officer; that the Assessing Officer had no role to play as this was a case involving transfer pricing and it was scrutinized by the Dispute Resolution Panel comprising of three Commissioners - Order passed by the assessing authority is following the directions issued by the Dispute Resolution Panel; that the remand order is clearly not sustainable - The order of the Tribunal is set aside and is remanded to the Tribunal for examination of the appeal of the assessee on merits – Decided in favor of Assessee.
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