ITAT's Remand Order Overturned Due to Lack of Justification in Non-Compete Fee Case; CIT(A)'s Relief Stands.

Nature of non compete fee received by the assessee - CIT(A) has allowed relief to the assessee - Validity of ITAT order in remanding back the matter to CIT(A) - there was no sufficient material before the Tribunal to remand the case for a fresh consideration at the first instance. - The order of remand set aside. .....

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