2011 (3) TMI 1765

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed of vide orders dated 18th February, 2011 remitting the case back to the Tribunal to decide the appeal after taking into account the factual position in this case. It was, inter alia, noted that the Tribunal has simply followed the judgment of Special Bench, Mumbai in Topman Export Vs. ITO (ITA No. 5769/Mum./2006 decided on 11th August, 2009) and since the same was overruled by the Bombay High C....