ITAT Amritsar Judgments — August 2019

The Tribunal found errors in the AO's computation of gross fee collections, specifically regarding discounts and semester fee spillover. It also deemed the CIT(A)'s 25% net profit rate too high.

The Tribunal found errors in the AO's computation of gross fee collections, specifically regarding discounts and semester fee spillover. It also deemed the CIT(A)'s 25% net profit rate too high.

The Tribunal held that the assessee's consistent method of stock valuation should be accepted as the AO did not provide material to disprove it. Regarding export sales, the difference was due to currency fluctuation, not suppression.

The Tribunal found sufficient cause for the assessee's non-appearance before the CIT(A). The ex-parte order was set aside, and the issues were restored to the CIT(A)'s file for fresh adjudication.

The Tribunal found errors in the AO's computation of gross fee collections, specifically regarding discounts and semester fee spillover. It also deemed the CIT(A)'s 25% net profit rate too high.

The Tribunal found errors in the AO's computation of gross fee collections, specifically regarding discounts and semester fee spillover. It also deemed the CIT(A)'s 25% net profit rate too high.

The Tribunal found errors in the AO's computation of gross fee collections, specifically regarding discounts and semester fee spillover. It also deemed the CIT(A)'s 25% net profit rate too high.

The Tribunal found errors in the AO's computation of gross fee collections, specifically regarding discounts and semester fee spillover. It also deemed the CIT(A)'s 25% net profit rate too high.

The Tribunal found errors in the AO's computation of gross fee collections, specifically regarding discounts and semester fee spillover. It also deemed the CIT(A)'s 25% net profit rate too high.

The Tribunal found errors in the AO's computation of gross fee collections, specifically regarding discounts and semester fee spillover. It also deemed the CIT(A)'s 25% net profit rate too high.

The Tribunal found errors in the AO's computation of gross fee collections, specifically regarding discounts and semester fee spillover. It also deemed the CIT(A)'s 25% net profit rate too high.

The Tribunal found errors in the AO's computation of gross fee collections, specifically regarding discounts and semester fee spillover. It also deemed the CIT(A)'s 25% net profit rate too high.

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per CBDT Circular No. 17/2019. The Revenue was granted liberty to seek recall if exceptions applied.

The ITAT observed that the tax effect in each of the appeals was below the threshold limit of Rs. 50,00,000/- as per CBDT Circular No. 17/2019. Therefore, the appeals were not maintainable.

The Tribunal dismissed the appeals filed by the Revenue Department. The cross objection filed by the assessee was also dismissed as academic.

The Tribunal held that the appeals filed by the Revenue Department were not maintainable due to the low tax effect, as per the CBDT Circular No. 17/2019. The Revenue was granted liberty to seek recall if exceptions applied.

The Tribunal held that the appeals were not maintainable as per CBDT Circular No. 17/2019, which bars appeals with a tax effect not exceeding Rs. 50,00,000. The Revenue was granted liberty to seek recall if exceptions applied.

The Tribunal held that the appeals were not maintainable due to the low tax effect, as per CBDT Circular No. 17/2019. The Revenue was granted liberty to seek recall if exceptions applied.

The Tribunal held that the appeals were not maintainable as per CBDT Circular No. 17/2019, which sets a monetary limit for revenue appeals. The appeals were dismissed as withdrawn.

The Tribunal held that the appeals were not maintainable in view of CBDT Circular No. 17/2019, which precludes the Revenue from filing appeals where the tax effect does not exceed Rs. 50,00,000/-.

The Tribunal held that the appeals were not maintainable as per CBDT Circular No. 17/2019, which bars appeals with a tax effect not exceeding Rs. 50,00,000. The Revenue was granted liberty to seek recall if exceptions applied.

The Tribunal held that the appeals were not maintainable as per CBDT Circular No. 17/2019, which bars appeals with a tax effect not exceeding Rs. 50,00,000. The Revenue was granted liberty to seek recall if exceptions applied.

The Tribunal held that the appeals were not maintainable as per CBDT Circular No. 17/2019, which bars appeals with a tax effect not exceeding Rs. 50,00,000. The Revenue was granted liberty to seek recall if exceptions applied.

The Tribunal held that the appeals were not maintainable as per CBDT Circular No. 17/2019, which bars appeals with a tax effect not exceeding Rs. 50,00,000. The Revenue was granted liberty to seek recall if exceptions applied.

The Tribunal held that the appeals were not maintainable as per CBDT Circular No. 17/2019, which bars appeals with a tax effect not exceeding Rs. 50,00,000. The Revenue was granted liberty to seek recall if exceptions applied.

The Tribunal held that the appeals were not maintainable as per CBDT Circular No. 17/2019, which bars appeals with a tax effect not exceeding Rs. 50,00,000. The Revenue was granted liberty to seek recall if exceptions applied.

The Tribunal held that the appeals were not maintainable as per CBDT Circular No. 17/2019, which bars appeals with a tax effect not exceeding Rs. 50,00,000. The Revenue was granted liberty to seek recall if exceptions applied.

The Tribunal held that the appeals were not maintainable as per CBDT Circular No. 17/2019, which bars appeals with a tax effect not exceeding Rs. 50,00,000. The Revenue was granted liberty to seek recall if exceptions applied.

The ITAT observed that the tax effect in each of the appeals was below the threshold limit of Rs. 50,00,000/- as per CBDT Circular No. 17/2019. Therefore, the appeals were not maintainable.

The ITAT observed that the tax effect in each of the appeals was below the threshold limit of Rs. 50,00,000/- as per CBDT Circular No. 17/2019. Therefore, the appeals were not maintainable.

The ITAT observed that the tax effect in each of the appeals was below the threshold limit of Rs. 50,00,000/- as per CBDT Circular No. 17/2019. Therefore, the appeals were not maintainable.

The ITAT observed that the tax effect in each of the appeals was below the threshold limit of Rs. 50,00,000/- as per CBDT Circular No. 17/2019. Therefore, the appeals were not maintainable.

The ITAT observed that the tax effect in each of the appeals was below the threshold limit of Rs. 50,00,000/- as per CBDT Circular No. 17/2019. Therefore, the appeals were not maintainable.

The ITAT observed that the tax effect in each of the appeals was below the threshold limit of Rs. 50,00,000/- as per CBDT Circular No. 17/2019. Therefore, the appeals were not maintainable.

The ITAT observed that the tax effect in each of the appeals was below the threshold limit of Rs. 50,00,000/- as per CBDT Circular No. 17/2019. Therefore, the appeals were not maintainable.

The ITAT observed that the tax effect in each of the appeals was below the threshold limit of Rs. 50,00,000/- as per CBDT Circular No. 17/2019. Therefore, the appeals were not maintainable.

The Tribunal held that the appeals were not maintainable in view of CBDT Circular No. 17/2019, which precludes the Revenue from filing appeals where the tax effect does not exceed Rs. 50,00,000/-.

The Tribunal held that the appeals were not maintainable in view of CBDT Circular No. 17/2019, which precludes the Revenue from filing appeals where the tax effect does not exceed Rs. 50,00,000/-.

The Tribunal held that the appeals were not maintainable in view of CBDT Circular No. 17/2019, which precludes the Revenue from filing appeals where the tax effect does not exceed Rs. 50,00,000/-.

The Tribunal held that the appeals were not maintainable in view of CBDT Circular No. 17/2019, which precludes the Revenue from filing appeals where the tax effect does not exceed Rs. 50,00,000/-.

The Tribunal held that the appeals were not maintainable in view of CBDT Circular No. 17/2019, which precludes the Revenue from filing appeals where the tax effect does not exceed Rs. 50,00,000/-.

The Tribunal held that the appeals were not maintainable in view of CBDT Circular No. 17/2019, which precludes the Revenue from filing appeals where the tax effect does not exceed Rs. 50,00,000/-.

The Tribunal held that the appeals were not maintainable in view of CBDT Circular No. 17/2019, which precludes the Revenue from filing appeals where the tax effect does not exceed Rs. 50,00,000/-.

The Tribunal held that the appeals were not maintainable as per CBDT Circular No. 17/2019, which sets a monetary limit for revenue appeals. The appeals were dismissed as withdrawn.

The Tribunal held that the appeals were not maintainable as per CBDT Circular No. 17/2019, which sets a monetary limit for revenue appeals. The appeals were dismissed as withdrawn.

The tribunal observed that the tax effect in each appeal was below the monetary limit prescribed by CBDT Circular No. 17/2019. Therefore, the appeals were dismissed as not maintainable.

The Tribunal held that the appeals were not maintainable as the tax effect involved in each appeal was less than Rs. 50 lakhs, as per CBDT Circular No. 17/2019. The Revenue was granted liberty to seek recall if exceptions applied.

The ITAT observed that the tax effect in each of the appeals was below the threshold limit of Rs. 50,00,000/- as per CBDT Circular No. 17/2019. Therefore, the appeals were not maintainable.