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469 orders · Page 10 of 10
The Tribunal held that the Department's appeal was not maintainable due to the low tax effect, as per CBDT Circular No. 21/2015. The Department should have withdrawn or not pressed the appeal.
The Tribunal held that the Department's appeal was not maintainable as the tax effect was below the monetary limit prescribed by CBDT Circular No. 21/2015. The Tribunal noted that pending appeals below the specified tax limits should be withdrawn or not pressed.
The Tribunal dismissed all the appeals filed by the Revenue. This decision was based on CBDT Circular No. 21/2015, which mandates that departmental appeals should not be filed if the tax effect is less than Rs. 10 lakhs.
The Tribunal dismissed all the appeals filed by the Revenue. This decision was based on CBDT Circular No. 21/2015, which mandates that departmental appeals should not be filed if the tax effect is less than Rs. 10 lakhs.
The Tribunal held that the Department's appeal was not maintainable as the tax effect was below the monetary limit prescribed by CBDT Circular No. 21/2015. The Tribunal directed the Department to withdraw or not press the appeal.
The Tribunal admitted additional evidence and restored the matter to the AO for fresh adjudication on both the classification of share sale profits and the disallowance under Section 14A, directing the AO to follow relevant legal precedents.
The Tribunal held that the Department's appeal was not maintainable due to the low tax effect, as per CBDT Circular No. 21/2015. The Department should have withdrawn or not pressed the appeal.
The Tribunal held that the Department's appeal was not maintainable due to the low tax effect, as per CBDT Circular No. 21/2015. The assessee did not press their cross-objection.
The Tribunal held that the issue was covered by its earlier orders, which had established that the assessee had no PE in India, and therefore, no profits were attributable to its Indian operations for taxation. The CIT(A) was justified in deleting the addition.
The Tribunal held that the Department's appeal was not maintainable due to the low tax effect, citing CBDT Circular No. 21/2015. The Tribunal noted that pending appeals below the specified tax limits should be withdrawn or not pressed.
The Tribunal held that the Department's appeal was not maintainable due to the low tax effect, as per CBDT Circular No. 21/2015. The circular mandates that appeals with a tax effect below a certain limit should not be filed or should be withdrawn.
The Tribunal dismissed all the appeals filed by the Revenue. This decision was based on CBDT Circular No. 21/2015, which mandates that departmental appeals should not be filed if the tax effect is less than Rs. 10 lakhs.
The Tribunal dismissed all the appeals filed by the Revenue. This decision was based on CBDT Circular No. 21/2015, which mandates that departmental appeals should not be filed if the tax effect is less than Rs. 10 lakhs.
The Tribunal held that the Department's appeal was not maintainable due to the low tax effect, citing CBDT Circular No. 21/2015. The Department should have withdrawn or not pressed the appeal.
The Tribunal held that the appeal was not maintainable as the tax effect was below the monetary limit prescribed by CBDT Circular No. 21/2015. The Department should have withdrawn or not pressed the appeal.
The Tribunal held that since the additions made by the AO, which formed the basis for the penalty, were subsequently deleted by a coordinate bench of the Tribunal in the assessee's own case, the penalty was not sustainable.