https://www.taxtmi.com/caselaws?id=792080 The Delhi HC held that although the Tribunal had erred in treating all additions as covered by Engineering Analysis without separately examining the remaining heads, remand was unnecessary because those issues were already governed by binding precedent in TSYS Card Tech Ltd. Since the unresolved additions had been decided in favour of the assessee in earlier binding authority, sending the matter back would serve no useful purpose and would be a futile exercise. The revenue challenge therefore failed and the appeals were dismissed. en-us Tue, 12 May 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792080 The Delhi HC held that although the Tribunal had erred in treating all additions as covered by Engineering Analysis without separately examining the remaining heads, remand was unnecessary because those issues were already governed by binding precedent in TSYS Card Tech Ltd. Since the unresolved additions had been decided in favour of the assessee in earlier binding authority, sending the matter back would serve no useful purpose and would be a futile exercise. The revenue challenge therefore failed and the appeals were dismissed. Case-Laws Income Tax Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792080