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The HC dismissed the petition challenging the ITSC u/s 245D(4) order that upheld disallowance of product registration expenditure. The Court held no remand was necessary because the issue had been determined on merits by the CIT(A) and the Tribunal in favour of the assessee, and the Revenue's appeal was disposed of on the ground of low tax effect; accordingly the ITSC's direction merely contemplated implementation if higher courts reverse that prior outcome. On substantive review, the HC found the ITSC lacked jurisdiction to re-examine an issue already adjudicated by appellate authorities. Extraordinary writ relief under Article 227 was refused for want of merit.
The HC dismissed the petition challenging the ITSC u/s 245D(4) order that upheld disallowance of product registration expenditure. The Court held no remand was necessary because the issue had been determined on merits by the CIT(A) and the Tribunal in favour of the assessee, and the Revenue's appeal was disposed of on the ground of low tax effect; accordingly the ITSC's direction merely contemplated implementation if higher courts reverse that prior outcome. On substantive review, the HC found the ITSC lacked jurisdiction to re-examine an issue already adjudicated by appellate authorities. Extraordinary writ relief under Article 227 was refused for want of merit.
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