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2017 (9) TMI 1986 - HC - Income TaxTP Adjustment - intra-group services - issue to be decided by the ITAT by giving reasons was whether “the issue as to the payment on account of other group charges made by the Assessee to its AE for services rendered was to be determined by the TPO/DRP or it was to be determined by the AO under Section 37 (1) of the Act?” - Whether the ITAT erred in not deciding the issue before it instead of remanding it to the AO/TPO - HELD THAT:- The Court is of the view that remanding the matter to the AO again, when all the relevant material on record was available, was not warranted. Repeatedly remanding the matter results in delay in resolution of the issue arising in a particular AY. A remand would be necessary only where the relevant facts necessary for deciding the issue are not available. In the circumstances, the impugned order of the ITAT is set aside and the Assessee’s appeal for AY 2007-08 is restored to the file before the ITAT for a decision on merits, in accordance with law, on the above issue regarding the payment of group charges by the Assessee to its AE. The appeal will be decided on the basis of the documents already on record before the ITAT.
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