AO Cannot Reopen Settled Section 10A Issue in Remand

RMSI Private Limited Vs ACIT (ITAT Delhi) Deduction u/s 10A Restored After SC & HC Confirmation – AO Directed to Grant Benefit in Remand Proceedings The Delhi ITAT allowed the assessee’s appeal for statistical purposes and directed the Assessing Officer to grant deduction under Section 10A in accordance with binding judicial precedents in the assessee’s own case. The Tribunal noted that this was the second round of litigation and that the issue regarding applicability of Section 10A(9) had already been conclusively settled in favour of the assessee by the ITAT, affirmed by the Delhi ...