ITAT Bangalore Judgments — August 2019

The Tribunal held that the CIT(A) had not explicitly decided whether the payments were in the nature of sales commission, which was the assessee's primary argument. Therefore, the matter was restored to the CIT(A) for a fresh, speaking, and reasoned decision on this specific issue.

The Tribunal held that the CIT(A) had not explicitly decided whether the payments were in the nature of sales commission, which was the assessee's primary argument. Therefore, the matter was restored to the CIT(A) for a fresh, speaking, and reasoned decision on this specific issue.

The Tribunal held that the CIT(A) had not explicitly decided whether the payments were in the nature of sales commission, which was the assessee's primary argument. Therefore, the matter was restored to the CIT(A) for a fresh, speaking, and reasoned decision on this specific issue.

The Tribunal held that the CBDT circular enhancing monetary limits for filing appeals applies to pending appeals, not just future ones. Consequently, appeals filed below the enhanced limits were dismissed as withdrawn.

The Tribunal held that the monetary limits for filing appeals, as enhanced by the CBDT circular dated August 8, 2019, were applicable to pending appeals as well as future appeals. Consequently, appeals filed below the specified tax effect limit were dismissed as withdrawn.

The Tribunal held that the monetary limits for filing appeals, as enhanced by the CBDT circular dated August 8, 2019, were applicable to pending appeals as well as future appeals. Consequently, appeals filed below the specified tax effect limit were dismissed as withdrawn.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that the monetary limits for filing appeals, as enhanced by the CBDT circular dated August 8, 2019, were applicable to pending appeals as well as future appeals. Consequently, appeals filed below the specified tax effect limit were dismissed as withdrawn.

The Tribunal held that the monetary limits for filing appeals, as enhanced by the CBDT circular dated August 8, 2019, were applicable to pending appeals as well as future appeals. Consequently, appeals filed below the specified tax effect limit were dismissed as withdrawn.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that the monetary limits for filing appeals, as enhanced by the CBDT circular dated August 8, 2019, were applicable to pending appeals as well as future appeals. Consequently, appeals filed below the specified tax effect limit were dismissed as withdrawn.

The Tribunal held that the monetary limits for filing appeals, as enhanced by the CBDT circular dated August 8, 2019, were applicable to pending appeals as well as future appeals. Consequently, appeals filed below the specified tax effect limit were dismissed as withdrawn.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that the monetary limits for filing appeals, as enhanced by the CBDT circular dated August 8, 2019, were applicable to pending appeals as well as future appeals. Consequently, appeals filed below the specified tax effect limit were dismissed as withdrawn.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that the enhanced monetary limits specified in the CBDT circular dated August 8, 2019, were applicable to pending appeals, not just those to be filed henceforth. Consequently, appeals below the specified tax limits were dismissed as withdrawn.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that the monetary limits for filing appeals, as enhanced by the CBDT circular dated August 8, 2019, were applicable to pending appeals as well as future appeals. Consequently, appeals filed below the specified tax effect limit were dismissed as withdrawn.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The tribunal's decision is not detailed in this excerpt. This section only lists the cases being appealed.

The Tribunal found that the assessee was not provided with a reasonable opportunity of being heard. Therefore, the matter was restored to the CIT(A) for a fresh decision.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that the assessee is eligible for exemption under Section 11, as the donations received were not considered capitation fees. The issue of building and infrastructure funds was restored to the AO for fresh consideration. The addition for unexplained investments was deleted.

The Tribunal held that the assessee is eligible for exemption under Section 11, as the donations received were not considered capitation fees. The issue of building and infrastructure funds was restored to the AO for fresh consideration. The addition for unexplained investments was deleted.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The tribunal's decision is not detailed in this excerpt. This section only lists the cases being appealed.

The tribunal's decision is not detailed in this excerpt. This section only lists the cases being appealed.

The tribunal's decision is not detailed in this excerpt. This section only lists the cases being appealed.

The tribunal's decision is not detailed in this excerpt. This section only lists the cases being appealed.

The tribunal's decision is not detailed in this excerpt. This section only lists the cases being appealed.

The tribunal's decision is not detailed in this excerpt. This section only lists the cases being appealed.

The tribunal's decision is not detailed in this excerpt. This section only lists the cases being appealed.

The tribunal's decision is not detailed in this excerpt. This section only lists the cases being appealed.

The tribunal's decision is not detailed in this excerpt. This section only lists the cases being appealed.

The tribunal's decision is not detailed in this excerpt. This section only lists the cases being appealed.

The tribunal's decision is not detailed in this excerpt. This section only lists the cases being appealed.

The tribunal's decision is not detailed in this excerpt. This section only lists the cases being appealed.

The Tribunal held that the monetary limits for filing appeals, as enhanced by the CBDT circular dated August 8, 2019, were applicable to pending appeals as well as future appeals. Consequently, appeals filed below the specified tax effect limit were dismissed as withdrawn.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that Section 69A is not applicable to money recorded in the assessee's books of account. Since the cash deposits were recorded and supported by creditor details, the addition under Section 69A was deemed bad in law.

The Tribunal deleted the additions under Section 68, finding the draft agreements insufficient proof of execution or receipt of cash. It also deleted the penalty under Section 271D, accepting the assessee's contention of reasonable cause for accepting cash loans due to urgent circumstances.

The Tribunal held that the concession in monetary limits for departmental appeals, as per the CBDT circular dated August 8, 2019, applies to pending appeals as well as future filings. All appeals were dismissed as withdrawn.

The Tribunal held that the CIT(A) had not explicitly decided whether the payments were in the nature of sales commission, which was the assessee's primary argument. Therefore, the matter was restored to the CIT(A) for a fresh, speaking, and reasoned decision on this specific issue.