Tribunal should Issue Specific Directions while Remanding Back the Case to AO

CIT Vs Tamilnadu Industrial Development Corporation Limited (Madras High Court)

The issue under consideration is whether the tribunal was right in coming to the conclusion that the Assessing Officer has not recorded his mandatory satisfaction as required under Section 14A(2) of the Act?

High Court states that the finding recorded by the Assessing Officer is sufficient and a clear indication of his compliance of the procedure under Section 14A(2), the Assessing Officer at t

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