70 orders · Page 2 of 2
The Tribunal accepted the assessee's request to withdraw the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.
The Tribunal held that since the quantum appeals were settled under the 'Vivad Se Vishwas Scheme', the appeals filed under Section 263 had become academic. Consequently, the appeals were permitted to be withdrawn.
The Tribunal held that since the quantum appeals were settled under the 'Vivad Se Vishwas Scheme', the appeals filed under Section 263 had become academic. Therefore, the appeals were permitted to be withdrawn.
The Tribunal held that the amount surrendered during the survey, which was not reflected in the books of account and for which no source was declared, was deemed income under Section 69A. Consequently, deductions against this deemed income were not permissible.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.
The Tribunal held that since the quantum appeals were settled under the 'Vivad Se Vishwas Scheme', the appeals filed under Section 263 had become academic. Therefore, the appeals were permitted to be withdrawn.
The Tribunal held that the assessee has the option to choose the valuation method under Rule 11UA, and the AO cannot change the method. The lower authorities failed to consider the assessee's valuation report based on the Discounted Cash Flow (DCF) method.
The Tribunal accepted the assessee's request to withdraw the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.
The Tribunal accepted the assessee's request to withdraw the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.
The Tribunal accepted the assessee's request to withdraw the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.
The Tribunal considered the application filed by the assessee's counsel. The Tribunal granted permission for the withdrawal of the appeals.
The Tribunal considered the application filed by the assessee's counsel and allowed the withdrawal of the appeals. Consequently, the appeals were dismissed as withdrawn.
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.