ITAT: Remand Power Should Be Used Sparingly

Quick Summary

The Income Tax Appellate Tribunal (ITAT) has emphasised that the power to 'remand' a case back to a lower authority is not a routine procedure and should be exercised with caution. This ruling came during the adjudication of appeals concerning Microsoft India (R&D) Pvt. Ltd. for the assessment years 2011-12 and 2012-13, following directions from the Hon'ble High Court of Delhi. The High Court had previously considered substantial grounds of appeal related to transfer pricing and the classification of software development services.

Court :
ITAT Delhi

Brief :
Pursuant to the directions given by the Hon'ble High Court of Delhi in ITA No. 247 of 2019 and 357 of 2019 order dated 04.01.2021, ITA No. 1479/DEL/2016 and ITA No. 507/DEL/2017 were heard for adjudication of the issues restored by the Hon'ble High Court of Delhi vide its order dated 04.01.2021.

Citation :
ITA No. 1479/DEL/2016

Daily Limit Reached