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938 orders · Page 8 of 19
The tribunal held that the discount offered on pre-paid recharge coupons to distributors was in the nature of a sale and purchase transaction, not commission, and thus Section 194H was not applicable. Consequently, the assessee could not be treated as an assessee in default. The tribunal also ruled that roaming charges did not constitute fees for technical services, negating the need for TDS under Section 194J.
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 The appeals were dismissed as withdrawn.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 The appeal was dismissed as withdrawn.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 the dispute was settled under the Vivad Se Vishwas Scheme.
The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the tax arrears are not resolved under the Vivad se Vishwash Act, the assessee can seek reinstitution of the appeal.
The tribunal held that the discount offered on pre-paid recharge coupons to distributors was in the nature of a sale and purchase transaction, not commission, and thus Section 194H was not applicable. Consequently, the assessee could not be treated as an assessee in default. The tribunal also ruled that roaming charges did not constitute fees for technical services, negating the need for TDS under Section 194J.
The tribunal held that the discount offered on pre-paid recharge coupons to distributors was in the nature of a sale and purchase transaction, not commission, and thus Section 194H was not applicable. Consequently, the assessee could not be treated as an assessee in default. The tribunal also ruled that roaming charges did not constitute fees for technical services, negating the need for TDS under Section 194J.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as the dispute was settled under the Vivad Se Vishwas Scheme.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as a result of the withdrawal.
The tribunal accepted the assessee's request for withdrawal. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
The assessee sought withdrawal of the appeal as they had opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'. The Tribunal granted permission for withdrawal.
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 a consequence of this withdrawal.
The Tribunal noted the assessee's request for withdrawal due to opting for the Vivad Se Vishwas scheme. The appeal was consigned to records and treated as dismissed, subject to the condition that it could be reinstituted if the dispute is not resolved under the scheme.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the tribunal.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as the dispute was settled under the Vivad Se Vishwas Scheme.
The Tribunal allowed the assessees to withdraw their appeals. This was based on the settlement of the dispute under the Vivad se Vishwas Scheme.
The Tribunal noted that the assessee has exercised the option to opt for the Vivad se Vishwas Scheme. Therefore, the appeals were dismissed as infructuous.
The Tribunal noted that the assessee has exercised the option to opt for the Vivad se Vishwas Scheme. Therefore, the appeals were dismissed as infructuous.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as per the assessee's request and settlement under the Vivad Se Vishwas Scheme.
The Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeal. The tribunal noted that the respondent (ACIT) had no objection to the withdrawal.
The tribunal accepted the assessee's request for withdrawal of the appeal. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
The tribunal accepted the assessee's request for withdrawal of the appeal. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal quashed the reassessment proceedings, finding them to be invalid based on previous decisions in similar cases. The Tribunal also deleted the addition sustained by the CIT(A), following its own prior rulings.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn due to 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 appeals. The appeals were dismissed as a consequence of this withdrawal.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as per the assessee's request.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal allowed the assessees to withdraw their appeals. This was based on the settlement of the dispute under the Vivad se Vishwas Scheme.
The tribunal accepted the assessee's request to withdraw the appeals. The appeals were dismissed as per the assessee's request.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.
The Tribunal deleted additions made on the basis of a 'dumb document' as there was no corroborative evidence. It also quashed the reassessment proceedings as reopening was found to be bad in law due to lack of proper application of mind and denial of cross-examination.
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 the request.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was 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 accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as per the assessee's decision to settle the dispute.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.
The Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as per the assessee's request.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed in light of the settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as per the assessee's decision to settle the dispute.
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. 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 appeal was dismissed as withdrawn.
The tribunal accepted the assessee's request for withdrawal of the appeal. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
The tribunal accepted the assessee's request for withdrawal of the appeals. This was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.