On appeal, the Tribunal held that since the matter has been remanded by the Tribunal for adjudication de novo, giving detailed reasons for remand, no substantial question of law arose from the order of the Tribunal.(AY.2009-10, 2010-11)
Jubilant Pharmova Ltd. v. Add. CIT (2023) 452 ITR 39 (All.)(HC)/Jubilant Pharmova Ltd. v. Add. CIT (2023)458 ITR 170 (All) ( HC) Editorial : SLP of assessee dismissed, Jubilant Pharmova Ltd. v. Add. CIT (2023) 452 ITR 226 (SC)/Jubilant Pharmova Ltd v. Add.CIT ( 2023) 458 ITR 172 / 291 Taxman 527 (SC)
S. 92B : Transfer pricing-Arm’s length price-Corporate guarantee-Tribunal remanding matter to Assessing Officer for de novo adjudication-Need not be interfered with.