ITAT Delhi Judgments — August 2019

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.

The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed to be withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed to be withdrawn or not pressed.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal dismissed the appeals as withdrawn/not pressed, as their filing was not in consonance with the CBDT circulars regarding enhanced monetary limits. The Revenue is at liberty to approach for recall if the tax effect is higher or exceptions apply.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed to be withdrawn or not pressed.

The Tribunal held that the appeals do not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal dismissed the appeals as withdrawn/not pressed, as their filing was not in consonance with the revised CBDT circulars regarding monetary limits. The Revenue can approach for recall if the tax effect is higher or exceptions apply.

The Tribunal noted that the Revenue did not provide any material to show the appeals were protected by exceptions to the CBDT circular. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals do not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.

The Tribunal decided that the appeals do not survive for consideration due to the revised monetary limits for filing appeals. The appeals were deemed withdrawn/not pressed without going into their merits.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed to be withdrawn or not pressed.

The Tribunal held that the appeals do not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed to be withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed to be withdrawn or not pressed.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the disallowance for non-deduction of TDS on commission payments needs to be verified regarding whether the payee accounted for the income. The ad-hoc disallowance on labour expenses was deleted as the assessee provided sufficient details. The addition on account of sundry creditors was also deleted as they represented genuine business transactions with regular payments.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal held that the cost reimbursements were taxable as FTS as the services made technical knowledge available to the Indian affiliate. However, the issue of TDS credit was remanded back to the Assessing Officer for verification.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed to be withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals do not survive for consideration due to the revised monetary limits specified in the CBDT circular. Consequently, the appeals were deemed withdrawn/not pressed.

The Tribunal held that the appeals were not in consonance with the revised CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed to be withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal noted that the Revenue did not provide any material to show the appeals were protected by exceptions to the CBDT circular. Consequently, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal held that the appeals do not survive for consideration due to the revised monetary limits for filing appeals by the Department. The appeals were deemed withdrawn/not pressed.

The Tribunal held that the CBDT Circular No. 17/2019, dated 08.08.2019, enhanced the monetary limit for filing appeals by the Department to the Tribunal to Rs. 50 lakhs. As the tax effect in these appeals was below this limit, the appeals were dismissed as non-maintainable.

The Tribunal held that the appeals did not survive for consideration due to the revised monetary limits specified in the CBDT circulars. Consequently, the appeals were deemed withdrawn/not pressed.

The Tribunal noted that the CBDT circular No. 17/2019, dated 08.08.2019, sets a monetary limit for pending appeals. This circular was clarified to be applicable to all pending appeals.

The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.