ITAT Chennai Judgments — August 2019

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the appeals filed by the Revenue were non-maintainable in light of the CBDT circulars and the Supreme Court's decision in Keshav Power Ltd. The circulars liberalized the policy for not filing appeals where the tax effect is below specified thresholds.

The Tribunal held that the CBDT Circular No. 17/2019, which mandates withdrawal of appeals with a tax effect below Rs. 50 lakhs, is binding on the Revenue's officers. Therefore, the appeals could not proceed.

The Tribunal decided to dismiss the appeals filed by the Revenue, following the CBDT circular which mandates not to file or press appeals with a tax effect below Rs. 50,00,000/-. The related cross-objections were also dismissed as infructuous.

The Tribunal decided to dismiss the appeals filed by the Revenue, following the CBDT circular which mandates not to file or press appeals with a tax effect below Rs. 50,00,000/-. The related cross-objections were also dismissed as infructuous.

The Tribunal decided to dismiss the appeals filed by the Revenue, following the CBDT circular which mandates not to file or press appeals with a tax effect below Rs. 50,00,000/-. The related cross-objections were also dismissed as infructuous.

The Tribunal decided to dismiss the appeals filed by the Revenue, following the CBDT circular which mandates not to file or press appeals with a tax effect below Rs. 50,00,000/-. The related cross-objections were also dismissed as infructuous.

The Tribunal decided to dismiss the appeals filed by the Revenue, following the CBDT circular which mandates not to file or press appeals with a tax effect below Rs. 50,00,000/-. The related cross-objections were also dismissed as infructuous.

The Tribunal decided to dismiss the appeals filed by the Revenue, following the CBDT circular which mandates not to file or press appeals with a tax effect below Rs. 50,00,000/-. The related cross-objections were also dismissed as infructuous.

The Tribunal decided to dismiss the appeals filed by the Revenue, following the CBDT circular which mandates not to file or press appeals with a tax effect below Rs. 50,00,000/-. The related cross-objections were also dismissed as infructuous.

The Tribunal decided to dismiss the appeals filed by the Revenue, following the CBDT circular which mandates not to file or press appeals with a tax effect below Rs. 50,00,000/-. The related cross-objections were also dismissed as infructuous.

The Tribunal held that the CBDT circular increasing the monetary limit for appeals is binding on the Department. Therefore, the Revenue cannot proceed with appeals where the tax effect is below the prescribed limit.

The Tribunal held that the CBDT circular increasing the monetary limit for appeals is binding on the Department. Therefore, the Revenue cannot proceed with appeals where the tax effect is below the prescribed limit.

The Tribunal held that the CBDT circular increasing the monetary limit for appeals is binding on the Department. Therefore, the Revenue cannot proceed with appeals where the tax effect is below the prescribed limit.

The Tribunal held that the CBDT circular increasing the monetary limit for appeals is binding on the Department. Therefore, the Revenue cannot proceed with appeals where the tax effect is below the prescribed limit.

The Tribunal held that the CBDT circular increasing the monetary limit for appeals is binding on the Department. Therefore, the Revenue cannot proceed with appeals where the tax effect is below the prescribed limit.

The Tribunal held that the CBDT circular increasing the monetary limit for appeals is binding on the Department. Therefore, the Revenue cannot proceed with appeals where the tax effect is below the prescribed limit.

The Tribunal held that the CBDT circular increasing the monetary limit for appeals is binding on the Department. Therefore, the Revenue cannot proceed with appeals where the tax effect is below the prescribed limit.

The Tribunal held that the CBDT circular increasing the monetary limit for appeals is binding on the Department. Therefore, the Revenue cannot proceed with appeals where the tax effect is below the prescribed limit.

The Tribunal held that the CBDT circular increasing the monetary limit for appeals is binding on the Department. Therefore, the Revenue cannot proceed with appeals where the tax effect is below the prescribed limit.

The Tribunal held that the CBDT circular increasing the monetary limit for appeals is binding on the Department. Therefore, the Revenue cannot proceed with appeals where the tax effect is below the prescribed limit.

The Tribunal upheld the deletion of disallowance under Section 14A as the assessee earned no dividend income. The assessee's appeals regarding the classification of rental income were restored to the CIT(A) for re-adjudication.

The Tribunal upheld the deletion of disallowance under Section 14A as the assessee earned no dividend income. The assessee's appeals regarding the classification of rental income were restored to the CIT(A) for re-adjudication.

The Tribunal decided to dismiss all appeals as withdrawn, following a CBDT circular that mandates not filing or pressing appeals where the tax effect is below a certain threshold. This decision was also supported by a Supreme Court ruling.