https://www.taxtmi.com/caselaws?id=235262 A remand cannot be ordered to reopen an issue that was not challenged in appeal and had already attained finality. Here, the assessee's entitlement to deduction under Section 80IA(4)(iii) was not disputed before the Tribunal, and the character of the receipt did not affect that concluded eligibility once the statutory conditions were satisfied. The Tribunal therefore erred in directing a fresh enquiry into the nature of the income and the deduction claim, and Rule 11 could not be used to enlarge the scope of the appeal. The Madras HC set aside the remand order in favour of the assessee. en-us Wed, 26 Jun 2013 00:00:00 +0530 Thu, 24 Oct 2013 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235262 A remand cannot be ordered to reopen an issue that was not challenged in appeal and had already attained finality. Here, the assessee's entitlement to deduction under Section 80IA(4)(iii) was not disputed before the Tribunal, and the character of the receipt did not affect that concluded eligibility once the statutory conditions were satisfied. The Tribunal therefore erred in directing a fresh enquiry into the nature of the income and the deduction claim, and Rule 11 could not be used to enlarge the scope of the appeal. The Madras HC set aside the remand order in favour of the assessee. Case-Laws Income Tax Wed, 26 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235262