Allowing the appeal the Court held that the order passed by the Tribunal was cryptic and suffered from the vice of non-application of mind. The matter was Matter remanded.. ( AY. 2009-10, 2010-11)
B. Fouress (P.) Ltd v. Dy. CIT (2021) 431 ITR 344/ 279 Taxman 412 (Karn)(HC)
S. 254(1) : Appellate Tribunal – Duties- Business expenditure — Commission payments — Order passed without considering the material and application of mind -Matter remanded to Tribunal