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2019 (5) TMI 308 - DELHI HIGH COURTScope of remand proceeding - issues remanded back by High Court before Tribunal with direction with further remand if needed - Though tribunal make further remand but order appear to decided merit of case which prejudice the remand - fresh reconsideration relating to advertising, marketing and promotion (AMP) expenses - assessee is aggrieved that though characterized as an interim order and not conclusive of the merits, yet, the finality precludes the assessee/petitioner from urging the grounds with respect to the precise issues - HELD THAT:- This Court is of the opinion that till the remand directed by the ITAT is worked out and a report on that aspect is received, the ITAT’s observations in the impugned order, particularly the ones quoted above, or any other observation like them which tend to indicate finality, shall in no way be treated as conclusive of the merits. All rights and contentions of the parties are accordingly kept open. The concerned Bench of the ITAT dealing with the final merits shall be uninfluenced by the said observations.
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