Wthout assigning reasons Tribunal cannot remand matter to A.O. on matters on which in earlier years it decided in favour of Assessee

Brief of the case

In the case of Hinduja Global Solutions Ltd. Vs. UOI Assesse’s case for exemption under section 10A was allowed in earlier years by Tribunal. During the relevant year, the Tribunal disallowed assessee claim. Assesse challenged said order submitting that Tribunal without specifying as to why its decision in earlier years would not apply to assesse’s case, remanded matter back to A.O. for disposal afresh. Bombay High Court found Tribunal approach unjustified and restored matter to fi

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