Tribunal remand on liquidated damages and warranty claim modified; issue to be decided with connected appeals.

The Delhi High Court modified the Tribunal's remand on the claim relating to provision for liquidated damages and warranty. It held that the issue should not be sent back to the CIT(A) and directed the Tribunal to decide the matter itself along with the connected appeals already pending before it. The operative effect was to consolidate adjudication of the dispute at the Tribunal stage rather than pursue a further remand.

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Issues: Whether the Tribunal's remand to the CIT(A) on the claim relating to provision for liquidated damages and warranty required modification, and whether the Tribunal should instead decide the issue itself along with the connected appeals pending before it.

Outcome: The remand was modified and the Tribunal was directed to decide the issue in the pending appeals.

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