ITAT should not remand an issue to TPO which can be considered at its end

Advocate Akhilesh Kumar Sah Sony Pictures Networks India Pvt Ltd Vs ITAT, Mumbai & Ors. (Bombay High Court) Sony Pictures Networks India appeal: By not dealing with an issue which is otherwise ripe for consideration and instead remanding to the TPO, the Tribunal ensures further litigation and continued uncertainty for both the Revenue and the assessee, non-consideration of the basic submission made at the hearing as recorded, is clearly a mistake apparent from the record. Recently, in Sony Pictures Networks India Pvt. Ltd vs. ITAT [WP No. 3508 OF 2018, decided on 03.01.2019], briefly, pet...