ITAT couldn’t remand matter back to AO if it had all relevant doc. on record to conclude finding

IT/ILT : Where there was all relevant documentary evidence available on record to render finding whether assessee a Netherland based company had a permanent establishment in India, Tribunal could not have remanded back matter to Assessing officer for fresh consideration especially when Assessing officer had not discharged burden of proving that assessee had a PE in India.

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000183517/itat-couldn’t-remand-matter-back-to-ao-if-it-had-all-relevant-doc-on-record-to-conclude-finding.aspx