https://www.taxtmi.com/caselaws?id=382746 The High Court allowed the appeal under Section 260A of the Income Tax Act, 1961, emphasizing that the Tribunal's failure to address the applicability of Section 194C on interconnection usage charges was a significant omission. The Court directed an open remand, instructing the Assessing Officer to consider all issues raised by the assessee without being restricted by previous orders. The High Court stressed the need for a comprehensive reconsideration of the matter and left the substantial questions of law open for further examination. en-us Tue, 02 Jul 2019 00:00:00 +0530 Tue, 09 Jul 2019 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382746 The High Court allowed the appeal under Section 260A of the Income Tax Act, 1961, emphasizing that the Tribunal's failure to address the applicability of Section 194C on interconnection usage charges was a significant omission. The Court directed an open remand, instructing the Assessing Officer to consider all issues raised by the assessee without being restricted by previous orders. The High Court stressed the need for a comprehensive reconsideration of the matter and left the substantial questions of law open for further examination. Case-Laws Income Tax Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382746