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2014 (8) TMI 41 - GUJARAT HIGH COURTValidity of order of AO who passed the order in a remand back proceedings - Tribunal directed that AO will allow the claim to the assessee from the indirect overheads not exceeding 10% of the Duty Draw Back to arrive at the indirect cost attributable to the export - Whether the Tribunal is justified in holding that the AO has not complied with the direction of the ITAT in spite of the fact AO in fact had complied with the direction – Held that:- The CIT(A) by passing the order which has been confirmed by the Tribunal, as such, remitted the matter back to the AO to pass afresh order in light of the directions issued by the learned Tribunal passed in earlier round of litigation - the order could not be said as bad in law and/or any substantial question of law arises - when the Tribunal has confirmed the order passed by the CIT(A) remitting the matter back to the AO to pass afresh order considering the earlier directions issued by the learned Tribunal, there was no reason to interfere – Decided against revenue.
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