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670 orders · Page 4 of 14
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The assessee requested to withdraw the appeals as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme. The Tribunal accepted this request.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal upheld the CIT(A)'s deletion of additions under Section 14A, agreeing that it is not applicable when no exempt income is earned. It also upheld the deletion of the trade creditor addition, finding no evidence of irrevocable cessation of liability.
The assessee requested to withdraw the appeals as they had opted to settle the tax arrears under the Vivad Se Vishwas Scheme. The Tribunal accepted this request.
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.
The assessee opted to settle the appeals under the Vivad Se Vishwas Scheme, 2020. Both the assessee and the revenue agreed that the appeals should be treated as withdrawn and dismissed.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn.
The tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn by the tribunal.
The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal consigned the appeal to records and treated it as dismissed, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeal.
The assessee requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted this request.
The Tribunal held that the assessee had disclosed full facts regarding the provision and subsequent reversal of expenses. Therefore, it was not a case of furnishing inaccurate particulars of income, and the penalty was not sustainable.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
The Tribunal held that the Resale Price Method (RPM) was the most appropriate method for benchmarking Advertisement, Marketing, and Promotion (AMP) expenditure for import of finished goods for resale. The Brightline Test was rejected as it lacks statutory mandate. Outward freight in India was not to be considered for adjustment.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal consigned the appeal to record and treated it as dismissed, subject to the condition that if the dispute is not resolved under the scheme, the assessee can seek reinstitution of the appeal.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal held that payment of employees' contribution before the due date of filing the return of income is allowable as a deduction, even if not deposited within the statutory due dates. Therefore, the disallowance made by the lower authorities was not sustainable.
The Tribunal held that the assessee failed to prove that the bogus purchases were carried forward in the closing stock. However, it allowed the addition of only the gross profit embedded in the bogus purchases, considering the assessee's GP ratio.
The tribunal allowed the assessee to withdraw the appeals as they had opted for the Vivad se Vishwas Scheme. The appeals were dismissed as withdrawn, with liberty to seek recall if the settlement certificate was not issued.
The Tribunal extended the existing stays for a period of 180 days or until the disposal of the appeals, whichever is earlier. The Tribunal found no reason to ask for further deposits from the assessee.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the tribunal.
The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.
The Tribunal accepted the Revenue's request to withdraw the appeal. Consequently, the appeal filed by the Revenue was dismissed as withdrawn.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal held that the Resale Price Method (RPM) was the most appropriate method for benchmarking Advertisement, Marketing, and Promotion (AMP) expenditure for import of finished goods for resale. The Brightline Test was rejected as it lacks statutory mandate. Outward freight in India was not to be considered for adjustment.
The Tribunal held that while Alok Industries provided the funds for the lease deed registration charges, the liability to incur this expenditure remained with the assessee company. Therefore, the expenditure is allowable as a business expense.
The assessee requested to withdraw the appeal as they opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted this request.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The tribunal accepted the assessee's request for withdrawal of the appeal. This was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to this request.
The Tribunal accepted the assessee's request to settle the dispute under the Vivad Se Vishwas Scheme. The Revenue's appeal was accordingly dismissed.
The Tribunal held that payments made to Mrs. Malvika Rai were not in violation of Section 13(1)(c) as they were for services rendered and commensurate with her qualifications. The ad-hoc disallowance of 50% of repairs and car maintenance expenses was also directed to be deleted.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal held that the Resale Price Method (RPM) was the most appropriate method for benchmarking Advertisement, Marketing, and Promotion (AMP) expenditure for import of finished goods for resale. The Brightline Test was rejected as it lacks statutory mandate. Outward freight in India was not to be considered for adjustment.