CIT(A) dismissed the appeal without deciding on merits, hence all issues are remitted to Commissioner (Appeals) for fresh consideration. (AY.2012-13, 2013-14)
Computer Sciences Corporation India P. Ltd. v. Dy. CIT (2024)114 ITR 237 (Hyd)(Trib)
S. 250 : Appeal-Commissioner (Appeals)-Powers-Dismissing the appeal without deciding on merits-Transfer price-Comparable-Exempt income-Matter remitted to Commissioner (Appeals) for fresh consideration.[S. 14A, 92C 92CA, 115BBD, R. 8D]
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