2022 (5) TMI 1071

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.... Nageswar Rao and Ms. Deepika Agarwal, Advocates. J U D G M E N T MANMOHAN, J (Oral): 1. Present appeal has been filed by the revenue challenging the remand order passed by the Income Tax Appellate Tribunal ('ITAT'). The relevant portion of the impugned order is reproduced hereinbelow: "8. We, therefore, by considering the aforesaid referred to facts and by respectfully following the order da....

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....rsus Infrasoft Ltd. 4. However, learned counsel for the appellant/revenue states that the matter on merits is not covered by the judgment of the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. (supra). Needless to state learned counsel for the respondent/assessee states that matter in issue is squarely covered by the judgment of the Apex Court in Engineering Analysis Centre o....