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

Please become a Premium member. If you are already a Premium member, login here to access the full content.