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TMI Blog2014 (8) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... passed in earlier round of litigation - the order could not be said as bad in law and/or any substantial question of law arises - when the Tribunal has confirmed the order passed by the CIT(A) remitting the matter back to the AO to pass afresh order considering the earlier directions issued by the learned Tribunal, there was no reason to interfere – Decided against revenue. - Tax Appeal No. 572 of 2014 - - - Dated:- 14-7-2014 - M. R. Shah And K. J. Thaker,JJ. For the Appellant Mr. Pranav G. Desai ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. Feeling aggrieved by and dissatisfied with the impugned judgment and order passed by the learned Income Tax Appellate Tribunal (hereinafter referred to as the Tribunal ) dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remitted the matter back to the AO with a direction to follow the direction issued by the learned Tribunal by observing in para 7 8, which read as under: 7. Keeping the aforesaid directions of ITAT in view the AO should have examined the claim of the appellate pertaining to the 10% of Duty Draw Back as direct overhead expenses for earning such export incentives before ascertaining the total indirect cost attributable to the exports, in the light of decision of the Special Bench in the case of Surendra Engineering Corporation and decision of ITAT of Rajkot in the case of Rang International (supra) and should have decided to what extent the claim of deduction by the appellant was allowable on the basis of proportionate expenditure. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned advocate appearing for the revenue. 6. We have also gone through the order passed by the CIT(A)as well as the learned Tribunal. The CIT(A) by passing the order which has been confirmed by the learned Tribunal, as such, remitted the matter back to the AO to pass afresh order in light of the directions issued by the learned Tribunal passed in earlier round of litigation. We fail to appreciate as to how such an order is bad in law and/or any substantial question of law arises. Under the circumstances, when the learned Tribunal has confirmed the order passed by the CIT(A) remitting the matter back to the AO to pass afresh order considering the earlier directions issued by the learned Tribunal, we see no reasons to interfere with the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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