ITAT Delhi Judgments — August 2018

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal restored the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate their case. The CIT(A) is to decide the issue on merit after hearing the assessee.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal condoned the delay in filing the appeal, holding the assessee not responsible for the counsel's mistake. It also deleted the addition made on account of the donation, finding it to be for charitable purposes and properly disclosed.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal restored the issue to the CIT(A) to grant the assessee one more opportunity to present her case. The assessee was directed to appear without adjournment.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal partially allowed the assessee's appeal regarding the selection of comparable companies, directing the exclusion of certain comparables found to be dissimilar. The issue of brought forward losses and unabsorbed depreciation was remanded back to the Assessing Officer for verification.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal held that the assessee was not a contract manufacturer as only a fraction of goods were sold to the AE, and bulk sales were to uncontrolled parties. The royalty payment was justified as the assessee was not a captive manufacturer and used the technology for independent sales as well.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the monetary limit stipulated in the CBDT circular. The circular's instructions are binding on the tax authorities.

The Tribunal partially allowed the assessee's appeal regarding the selection of comparable companies, directing the exclusion of certain comparables found to be dissimilar. The issue of brought forward losses and unabsorbed depreciation was remanded back to the Assessing Officer for verification.

The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.

The ITAT held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, the pending appeals with a tax effect below this limit are to be dismissed.

The ITAT held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, the pending appeals with a tax effect below this limit are to be dismissed.

The ITAT held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, the pending appeals with a tax effect below this limit are to be dismissed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.

The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.

The Tribunal held that the CBDT circular is applicable to pending appeals and directs the Department to withdraw or not press appeals with a tax effect below the prescribed limit. Consequently, the appeals filed by the Revenue were dismissed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.

The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.

The Tribunal held that the assessee had provided sufficient documentary evidence to prove genuine transactions of share purchase and sale. The adverse material used by the AO was not confronted to the assessee, and statements from other parties could not be used without cross-examination.

The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.

The Tribunal held that the Revenue should not have filed the appeal given the CBDT Circular No. 3/2018 and Section 268A of the Income Tax Act, as the tax effect was below the prescribed monetary limit.

The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.

The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.

The ITAT held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, the pending appeals with a tax effect below this limit are to be dismissed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.

The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.

The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.

The ITAT held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, the pending appeals with a tax effect below this limit are to be dismissed.

The ITAT held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, the pending appeals with a tax effect below this limit are to be dismissed.

The Tribunal held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, all pending appeals with a tax effect below this limit are to be dismissed.

The ITAT held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, the pending appeals with a tax effect below this limit are to be dismissed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.

The Tribunal dismissed the Revenue's appeal as withdrawn/not pressed. This was based on the assessee's submission and the Revenue's non-dispute of the tax effect threshold stipulated in CBDT Circular No. 3/2018.

The ITAT held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, the pending appeals with a tax effect below this limit are to be dismissed.

The Tribunal held that the CBDT circular is applicable to pending appeals and directs the Department to withdraw or not press appeals with a tax effect below the prescribed limit. Consequently, the appeals filed by the Revenue were dismissed.

The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.