Allowing the appeal of the revenue the court held that ; Qualified remand was held to be not proper it has to be open remand , direction of the Tribunal was modified . (AY.2010-11)
CIT v Tagros Chemicals (India) Ltd. (2018) 161 DTR 341 (Mad) (HC)
S. 254(1) : Appellate Tribunal –Remand – Qualified remand was held to be not proper it has to be open remand , direction of the Tribunal was modified .