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1,454 orders · Page 6 of 30
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 revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to pending appeals in the 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 Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.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 Cross objections were either withdrawn or not pressed.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 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 Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.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 The appeals were deemed withdrawn/not pressed.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 Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.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 on account of low tax effect, as per the binding CBDT circular and its subsequent clarification. The appeal was dismissed without going into the merits of the case.
The Tribunal held that the revised monetary limits for filing appeals, as per CBDT Circular No. 17/2019, are applicable to 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 Consequently, appeals with a tax effect below the revised limit are to be treated as withdrawn and are not maintainable.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 Departmental appeals were not maintainable due to the low tax effect, as per CBDT Circulars. The cross objections were either withdrawn or not pressed.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 The appeals were deemed withdrawn/not pressed.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 appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals set by the CBDT. The revised limit is applicable to pending appeals as well.
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 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 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 of the revenue deserved to be dismissed due to low tax effect, as per the CBDT circular and its subsequent clarification. The circular is binding on 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. Therefore, 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 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 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 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 threshold to Rs. 50 lakhs.
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 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 was not maintainable due to low tax effect as per CBDT Circular No. 17/2019 and its subsequent clarification. The circulars were binding on tax authorities and applied retrospectively.
The Tribunal held that the appeal filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals set by the CBDT. The revised limit is applicable to pending appeals.
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 appeal was dismissed in limine without examining the merits.
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 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 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 falls within the ambit of CBDT Circular No. 17/2019 regarding the tax effect for preferring appeals. The circular and its subsequent clarification apply retrospectively to pending appeals.
The Tribunal held that the appeals fall within the ambit of CBDT Circular No. 17/2019 and its subsequent clarification, which prescribe monetary limits for revenue appeals. Since the tax effect was below the prescribed limit, the appeals were dismissed.
The Tribunal held that the appeals fall within the ambit of CBDT Circular No. 17/2019 and its subsequent clarification, which prescribe monetary limits for revenue appeals. Since the tax effect was below the prescribed limit, the appeals were dismissed.
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 according to CBDT Circular No. 17/2019, appeals with a tax effect below Rs. 50 lacs are not maintainable. As the tax effect in the present appeals was below this limit and no exceptions were brought to notice, the appeals were dismissed.
The Tribunal held that as per CBDT Circular No. 17/2019, departmental appeals with a tax effect not exceeding Rs. 50 lacs are not maintainable. Since the tax effect in these appeals was below the specified limit, the appeals were dismissed.
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 filed by the Revenue was not maintainable due to the revised monetary limit for filing appeals, as per CBDT Circular No. 17/2019 and its subsequent clarification.
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 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 by the Revenue, as per CBDT Circular No. 17/2019, are applicable to all pending appeals in the ITAT. 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 as it fell within the ambit of CBDT Circular No. 17/2019 and its subsequent clarification, which prescribed a monetary limit for preferring appeals. The circular was binding on tax authorities and applied retrospectively to pending appeals.