2018 (5) TMI 64

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.... law, for our consideration: "(a) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in remanding the issue as to the determination of whether sale of the STP unit of the Appellant at Bangalore is a deemed international transaction without appreciating the relevant facts on record and adjudicating on the said issue ?   (b) Whether on the facts and in the circumstances of the case the Tribunal ought to have held that the sale of the Appellant's STP unit situated at Bangalore to Thomson Corporation India Private Limited ("TCIPL") is not an international transaction and, hence, the Assessing Officer was not justified in bringing to tax the capital gains arising therefrom based on the....

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....54(2) of the Act seeking rectification of the impugned order. The Respondents have filed an affidavit dated 16.3.2018 of Mr. Ojas Choksi, constituted attorney of the appellant bringing on record the order of the Tribunal dated 7.8.2015 disposing of the appellant's rectification application. The impugned order records the contention of the appellant that the Global Transfer Agreement though not produced before the Assessing Officer was produced before the DRP and that DRP had incorrectly recorded that Global Transfer Agreement was not filed and for that purpose a rectification application filed by the appellant was pending with DRP. It further allows the prayer of the Appellant and rectified the impugned order dated 11.2.2015 by remandin....