Loading ITAT cases…
1,887 tribunal orders from the Bangalore bench in 2020.
Showing 40 of 1,887 orders. Use the months below for the rest.
The tribunal noted that since the assessee had opted for settlement under the Vivad Se Vishwas Act, there was no purpose in keeping the appeal pending. The appeal was dismissed as withdrawn.
The Tribunal noted the assessee's submission regarding opting for the Vivad Se Vishwas scheme. Consequently, the appeals were dismissed as withdrawn, with liberty to seek recall if necessary.
The Tribunal held that the CIT(A)'s analogy equating payments to associate members with non-members was erroneous. It further held that for the relevant assessment year, a co-operative society had no obligation to deduct TDS on interest paid to its members under Section 194A(3)(v) of the Act, as per a Karnataka High Court ruling.
The Tribunal agreed to dismiss the appeals as withdrawn, as per the assessee's request to opt for the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek recall of the order if VSVS formalities were not completed.
The Tribunal agreed to dismiss the appeal as withdrawn, granting the assessee liberty to seek recall of the order if they ultimately opt out of the Vivad Se Vishwas Scheme.
The Tribunal noted that the issues in the appeal were settled under the Vivad Se Vishwas Act. Therefore, the appeal was dismissed as withdrawn.
The Tribunal, following its practice in similar cases, dismissed the appeals as withdrawn. However, it granted liberty to the assessees to seek recall of the order if the formalities under the Vivad Se Vishwas Scheme were not completed.
The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Act and requested the appeals be treated as withdrawn. Consequently, the Tribunal dismissed both the assessee's and revenue's appeals.
The Tribunal agreed to dismiss the appeals as withdrawn, as per the assessee's request to opt for the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek recall of the order if VSVS formalities were not completed.
The Tribunal dismissed the appeals as withdrawn based on the assessee's submission of opting for settlement under the Vivad Se Vishwas Act. The assessee was granted liberty to seek recall of the order if the settlement forms were not accepted.
The tribunal noted that the issues contested in the appeal were settled under the Vivad Se Vishwas Act. Consequently, the appeal was dismissed as withdrawn.
The Tribunal dismissed the assessee's appeals as withdrawn, acknowledging the settlement under the Vivad Se Vishwas Act. Liberty was granted to seek recall if circumstances warranted.
The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Act and therefore, no purpose would be served in keeping the appeals pending. The appeals were dismissed with liberty to seek recall if warranted.
The Tribunal noted the assessee's submission regarding opting for the Vivad Se Vishwas scheme. Consequently, the appeal was dismissed as withdrawn.
The tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Act. Therefore, keeping the appeal pending would serve no purpose. The appeal was dismissed as withdrawn.
The Tribunal allowed the assessee's appeal regarding the forex loss on derivatives, following various High Court and ITAT decisions that such hedging losses are business expenses. The Tribunal also dismissed the revenue's appeal concerning Section 10A and the superannuation fund contribution.
The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Act. Consequently, the appeals were dismissed as no purpose would be served in keeping them pending.
The Tribunal noted that the issues in the appeal were settled under the Vivad Se Vishwas Act. Therefore, the appeal was dismissed as withdrawn.
The Tribunal dismissed the appeals as withdrawn based on the assessee's submission that they have opted for the Vivad Se Vishwas scheme. Liberty was granted to the assessee to seek recall of the order if their application under the scheme is not accepted.
The Tribunal noted that the issues in the appeal were settled under the Vivad Se Vishwas Act. Consequently, the appeal was dismissed as withdrawn.
The Tribunal noted that the assessee had successfully settled the disputes under the Vivad Se Vishwas Act. Consequently, the appeals were dismissed as withdrawn.
The Tribunal noted the assessee's submission regarding the Vivad Se Vishwas Act and accordingly dismissed the appeals as withdrawn. Liberty was granted to the assessee to seek recall if the settlement forms are not accepted.
The Tribunal noted that the assessee had successfully settled the disputes under the Vivad Se Vishwas Act. Consequently, the appeals were dismissed as withdrawn.
The Tribunal acknowledged that the assessee had settled the dispute under the Vivad Se Vishwas Act. Consequently, the appeal was dismissed as withdrawn.
The tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Act. Since no purpose would be served by keeping the appeal pending, the tribunal dismissed the appeal as withdrawn.
The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Act. Since the dispute was settled, the Tribunal found no purpose in keeping the appeals pending.
The Tribunal noted that the issues in the appeal were settled under the Vivad Se Vishwas Act. Therefore, the appeal was dismissed as withdrawn.
The Tribunal agreed to dismiss the appeals as withdrawn, as per the assessee's request to opt for the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek recall of the order if VSVS formalities were not completed.
The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Act and therefore, no purpose would be served in keeping the appeals pending. The appeals were dismissed as a result.
The Tribunal allowed the assessee's appeal regarding the forex loss on derivatives, following various High Court and ITAT decisions that such hedging losses are business expenses. The Tribunal also dismissed the revenue's appeal concerning Section 10A and the superannuation fund contribution.
The Tribunal, following its practice in similar cases, dismissed the appeals as withdrawn. However, it granted liberty to the assessees to seek recall of the order if the formalities under the Vivad Se Vishwas Scheme were not completed.
The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Act. Consequently, the appeals were dismissed as no purpose would be served in keeping them pending.
The Tribunal noted that the assessee had settled the dispute under the Vivad Se Vishwas Act and was therefore withdrawing the appeal. The appeal was dismissed as withdrawn.
The Tribunal heard the rival submissions and, in view of the assessee's submission, dismissed the appeal as withdrawn. Liberty was granted to the assessee to apply for recall if necessary.
The Tribunal noted that the issues in the appeal were settled under the Vivad Se Vishwas Act. Therefore, the appeal was dismissed as withdrawn.
The Tribunal noted that the issues in both appeals were settled under the Vivad Se Vishwas Act. Consequently, the appeals were dismissed as withdrawn.
The Tribunal agreed to dismiss the appeals as withdrawn, as per the assessee's request to opt for the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek recall of the order if VSVS formalities were not completed.
The Tribunal dismissed the appeals as withdrawn based on the assessee's submission that they have opted for the Vivad Se Vishwas scheme. Liberty was granted to the assessee to seek recall of the order if their application under the scheme is not accepted.
The Tribunal noted that the issues in both appeals were settled under the Vivad Se Vishwas Act. Consequently, the appeals were dismissed as withdrawn.
The Tribunal dismissed the appeals as withdrawn based on the assessee's submission that they have opted for the Vivad Se Vishwas scheme. Liberty was granted to the assessee to seek recall of the order if their application under the scheme is not accepted.