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1,454 orders · Page 3 of 30
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal held that the appeal of the revenue deserved to be dismissed due to low tax effect, as per the binding CBDT circular and its subsequent clarification.
The Tribunal decided that the appeals did 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 The appeals were deemed withdrawn/not pressed.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 Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal decided that the appeals did 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 The appeals were deemed withdrawn/not pressed.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 Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal decided that the appeals did 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 The appeals were deemed withdrawn/not pressed.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 decided that the appeals did 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 The appeals were deemed withdrawn/not pressed.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 revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.
The Tribunal decided that the appeals did 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 appeal was not maintainable due to the revised monetary limit for filing appeals by the Revenue as per CBDT Circular No. 17/2019. This circular was also applicable to pending appeals.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal held that the appeal deserved to be dismissed on account of low tax effect as per CBDT Circular No. 17/2019 and its subsequent clarification. The circulars were binding on tax authorities and applied retrospectively to pending appeals.
The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal decided that the appeals did 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 CBDT Circular No. 17/2019, which enhanced monetary limits for appeals, applies retrospectively to pending appeals. Therefore, the Revenue's appeals were dismissed. The Tribunal also allowed the assessee's claim for depreciation on plant and machinery worth Rs. 3.50 crores.
The Tribunal held that the appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals as per CBDT Circular No. 17/2019. This circular was also applicable to pending appeals.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal decided that the appeals did 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 decided that the appeals did 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 Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal held that the appeals fall within the ambit of CBDT Circular No. 17/2019 and its subsequent clarification, which makes the revised monetary limits applicable retrospectively to pending appeals. The circular is binding on tax authorities.
The Tribunal held that the appeals filed by the revenue deserved to be dismissed as the tax effect was below the prescribed limit. The circular and its retrospective clarification were binding on the tax authorities.
The Tribunal held that the appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals as per CBDT Circular No. 17/2019. This circular, applicable to pending appeals, raised the limit to Rs. 50 lakhs.
The Tribunal held that the appeals filed by the revenue deserved to be dismissed as the tax effect was below the prescribed limit. The circular and its retrospective clarification were binding on the tax authorities.
The Tribunal held that the appeals filed by the revenue deserved to be dismissed as the tax effect was below the prescribed limit. The circular and its retrospective clarification were binding on the tax authorities.
The Tribunal decided that the appeals did 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 revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.
The Tribunal decided that the appeals did 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 fall within the ambit of CBDT Circular No. 17/2019 and its subsequent clarification, which makes the revised monetary limits applicable retrospectively to pending appeals. The circular is binding on tax authorities.
The Tribunal held that the addition of Rs. 3 crores on account of cash receipts was a double addition as the source of funds had already been taxed in the previous assessment year. Therefore, this addition was deleted.
The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to all pending appeals. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.
The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.
The Tribunal held that the CIT(A) should have adjudicated the appeal on merits, following the ratio of a High Court judgment. The matter was restored to the CIT(A) for fresh adjudication.
The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.
The Tribunal decided that the appeals did 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 revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.
The Tribunal decided that the appeals did 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 revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in ITAT. Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.
The Tribunal held that the appeal of the revenue deserved to be dismissed due to low tax effect, as per CBDT Circular No. 17/2019 and its subsequent clarification. The circular was binding on tax authorities and applied retrospectively to pending appeals.
The Tribunal held that the appeal of the revenue deserved to be dismissed as the tax effect was below the prescribed limit. The circulars were binding on tax authorities and applied retrospectively to pending appeals.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.
The Tribunal held that unabsorbed depreciation, after the amendment of Section 32(2) of the Income-tax Act, 1961, can be set off against any source of income, not just business income. This is because it gets merged with the current year's depreciation.
The Tribunal held that the Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. Cross objections were either withdrawn or not pressed.