Held, that in the first round of litigation the Tribunal had relied upon material which was not supplied to the assessee. The documents which were supplied either by the assessee or by the Revenue were certainly looked into, but the research material on the basis of which the so-called research was carried out by the Tribunal, was not brought on record. The subsequent order was based upon the first order passed by the Tribunal. Therefore all the cases were remanded to the Tribunal. (AY. 2007-08 to 2013-14) (AY. 2007-08 to 2015-16)
Google India Private Ltd. v. CIT (2021) 435 ITR 284 / 201 DTR 129 / 320 CTR 622 (Karn.)(HC) Google Ireland Limited v. CIT (2021) 435 ITR 284 / 201 DTR 129/ 320 CTR 622 (Karn.)(HC) PCIT v. Google India Private Ltd. (2021) 435 ITR 284 / 201 DTR 129 / 320 CTR 622 (Karn.)(HC) Editorial : Order in Google India Pvt. Ltd. v. Addl. CIT (2017) 60 ITR 40 (SN) (Bang.)(Trib.), Google India Pvt. Ltd. v JCIT (2018) 194 TTJ 385 (Bang.)(Trib.) are set aside.
S. 254(1) : Appellate Tribunal-Duties-Research in the chamber-Order on basis of material not supplied-Royalty-Purchase of space Failure to deduct tax at source-Matter remanded to decide it fresh in accordance with law. [S. 9(1)(vii), 195, 201(1), 201(IA)]