166 orders · Page 3 of 4
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the monetary limits for filing appeals as per CBDT Circular No.9 of 2024.
The High Court dismissed the appeal. This was based on a CBDT circular that enhanced monetary limits for filing appeals, and the tax effect in this case was below the prescribed limit.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the CBDT's circular enhancing monetary limits for appeals to reduce litigation.
The High Court held that the refund crystallized only after the reassessment order dated 05.09.2023. Therefore, the Tribunal erred in directing payment of interest from an anterior date when the refund amount had not yet crystallized in favor of the respondent.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the monetary limits for filing appeals as per CBDT Circular No. 9 of 2024.
The Tribunal found that the AO had conducted a detailed inquiry and reached a conclusion. The High Court agreed that the AO's order was not erroneous or prejudicial to the revenue, and thus the CIT(TDS) order under Section 263 was not justified.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the CBDT circular that sets monetary limits for filing appeals.
The High Court dismissed the appeal filed by the Revenue. This was based on a CBDT circular enhancing monetary limits for filing appeals, and the tax effect in this case was below the prescribed limit.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the CBDT's circular enhancing monetary limits for filing appeals to reduce litigation.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the monetary limits for filing appeals as per the CBDT circulars.
The High Court dismissed the appeal filed by the Revenue. This was based on the CBDT's circular enhancing the monetary limits for filing appeals to reduce litigation.
The High Court dismissed the appeal filed by the Revenue. This was based on the CBDT's circular enhancing the monetary limits for filing appeals to reduce litigation.
The High Court dismissed the appeal filed by the Revenue. This was based on the CBDT's revised monetary limits for filing appeals, which the current appeal did not meet.
The High Court dismissed the appeal filed by the Revenue. This was based on the CBDT circular which sets monetary limits for filing appeals to reduce litigation.
The Tribunal held that the advance received was not taxable in the assessment year as no sale agreement or transfer of possession had occurred. It also confirmed that the sale of land held as a fixed asset for a long period, used for agricultural purposes, and shown in the balance sheet, should be taxed as capital gains, not business income.
The High Court dismissed the appeal filed by the Revenue. This was done in accordance with the CBDT circular that enhanced monetary limits for filing appeals to reduce litigation.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the CBDT circular that sets monetary limits for appeals to reduce litigation.
The High Court dismissed the appeal, stating that identical matters had already been decided by the same court. The court respectfully agreed with previous judgments on the matter.
The High Court, relying on the Supreme Court's judgment in Bharati Cellular Ltd. v. Assistant Commissioner of Income Tax, set aside the impugned order. The court acknowledged that the singular point was covered by the apex court's decision.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the CBDT's circular enhancing monetary limits for filing appeals to reduce litigation.
The High Court accepted the submission of the appellant's counsel. Consequently, the appeal was dismissed as it had become infructuous.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the CBDT's circular enhancing monetary limits for filing appeals to reduce litigation.
The High Court dismissed the appeal filed by the Revenue. This was based on a CBDT circular that enhanced the monetary limits for filing appeals before the High Court.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the CBDT's circular enhancing monetary limits for appeals to reduce litigation.
The High Court noted the submission by the appellant's counsel that the cause in the appeal had become infructuous. Accordingly, the Court dismissed the appeal.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the monetary limits for filing appeals as per CBDT Circular No. 9 of 2024.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the monetary limits for filing appeals as per CBDT Circular No. 9 of 2024.
The High Court dismissed the appeal filed by the Revenue. This was done in accordance with the CBDT circular enhancing monetary limits to reduce litigation.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the monetary limits for filing appeals as per CBDT Circular No. 9 of 2024.
The High Court dismissed the appeal filed by the Revenue. This dismissal was based on the monetary limits for filing appeals as per CBDT Circular No. 9 of 2024.
The High Court dismissed the appeal as it did not meet the monetary limit for filing appeals as per the CBDT Circular No. 9 of 2024. The court noted that if the appeal falls under an exception, the Revenue can seek revival.
The High Court dismissed the appeal filed by the Revenue. This was based on a CBDT circular that enhanced the monetary limits for filing appeals before the High Court.
The High Court dismissed the appeal filed by the Revenue. This was based on the CBDT circulars that set monetary limits for filing appeals to reduce litigation.