https://www.taxtmi.com/caselaws?id=215164 The High Court dismissed two appeals filed by a software development and export company under Section 260-A of the Income Tax Act, remanding the matters back to the Assessing Officer for redetermination of Arm's Length Price. Despite raising 30 substantial questions of law, the Court held that in remanded matters, there is no need to examine the appeal on merits unless there is a patent illegality or a perverse order. The Court did not express an opinion on any aspect, allowing the assessee to present contentions before the authority to which the matters were remanded. en-us Tue, 10 Jul 2012 00:00:00 +0530 Wed, 25 Jul 2012 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215164 The High Court dismissed two appeals filed by a software development and export company under Section 260-A of the Income Tax Act, remanding the matters back to the Assessing Officer for redetermination of Arm's Length Price. Despite raising 30 substantial questions of law, the Court held that in remanded matters, there is no need to examine the appeal on merits unless there is a patent illegality or a perverse order. The Court did not express an opinion on any aspect, allowing the assessee to present contentions before the authority to which the matters were remanded. Case-Laws Income Tax Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215164