Order passed without giving effect to ITAT Direction been restored to AO for fresh order

Dell International Services India Pvt. Ltd. Vs JCIT (ITAT Bangalore)

We find that before us, there are 3 grievances of the assessee. The first grievance is regarding assessee’s request for exclusion of comparable M/s. Comp-U-Learned Tech India Ltd. The second grievance is regarding assessee’s request for exclusion of CAT Technology Ltd. The third grievance of the assessee is regarding grant of risk adjustment. In repect of all these 3 issues, in the first round, the Tribunal restored the matter back to the file of AO/TPO

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