Case Law Details
Microsoft India (R&D) Pvt Ltd Vs DCIT (Delhi High Court)
It is well settled law that remand is not a power to be exercised in a routine manner and should be used sparingly, as an exception only when the facts warranted such course of action. In our opinion, when the requisite materials and the intervening decision of the jurisdictional high court was available for deciding the issue urged by the Assessee, the Tribunal ought to have arrived at a conclusion rather than remanding the matter back to the Assessing Officer.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. This common order shall dispose of the afore-noted appeals preferred by both the Assessee as well as the Revenue under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) challenging the orders passed by the Income Tax Appellate Tribunal (hereinafter referred to as ‘ITAT’) with respect to Assessment Years 2011-12 and 2012-13. For the sake of convenience, the appeals pertaining to each assessment year are being dealt with separately.
ITA 247/2019 & ITA 357/2019
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