Court held that  the matter stood remitted by the Tribunal with regard to section 40A(3) of the  to determine whether there was a contract of agency agreement between the assessee, an individual and the company  Since both the issues were inter-related and since the matter stood remitted by the Tribunal for section 40A(3), the issue with regard to section 40(a)(ia) also ought to have been restored to the file of the Commissioner (Appeals). (AY.2008-09, 2009-10)