S. 254(1) : Appellate Tribunal-Powers-Remand of matter-Power must be exercised judiciously-Remand was held to be not valid-Order of CIT (A) allowing the claim is affirmed. [S. 80JJA, 250(4)]
International Tractors Ltd. v Dy. CIT (LTU) (2021) 435 ITR 85 / 203 DTR 81/ 323 CTR 650 (Delhi)(HC) Editorial : Order in Dy.CIT (LTU) v. International Tractors Ltd (2018) 67 ITR 538 (Delhi)(Trib.) is set aside.