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1,392 orders · Page 16 of 28
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the Vivad se Vishwas Act, the assessee can seek reinstitution of the appeal.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 Tribunal held that the Revenue's appeal was not maintainable due to a low tax effect, which was below the monetary limit prescribed by CBDT circulars for filing appeals before the ITAT. The appeal was dismissed on this ground.
The Tribunal held that the notice issued under section 143(2) was barred by limitation as it was issued beyond the prescribed time limit from the date of filing the return. Consequently, the assessment order passed under section 143(3) was quashed for want of jurisdiction.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal held that since the quantum appeals were remanded, the penalty appeals became infructuous. Therefore, the penalty appeals were dismissed.
The Tribunal dismissed the assessee's appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.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 noted that the matters in issue had been settled under the Vivad se Vishwas Scheme, 2020. Consequently, the appeals were dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeals. Consequently, the appeals filed by the assessee were dismissed as withdrawn.
The Tribunal held that the appeal was not maintainable due to the low tax effect, as per CBDT Circular No. 17/2019. The appeal was accordingly dismissed.
The Tribunal dismissed the assessee's appeal, 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 Tribunal held that since the quantum appeals were remanded, the penalty appeals became infructuous. Therefore, the penalty appeals were dismissed.
The Tribunal consigned the appeals to records and treated them as dismissed, subject to the condition that the assessee can seek reinstitution if the dispute is not resolved under the Vivad Se Vishwas Act.
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 The appeal was dismissed as withdrawn.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. Consequently, the appeals filed by the assessee were dismissed as withdrawn.
The Tribunal noted that the matters in issue had been settled under the Vivad se Vishwas Scheme, 2020. Consequently, the appeals were dismissed as withdrawn.
The Tribunal consigned the appeals to records and treated them as dismissed, subject to the condition that the assessee can seek reinstitution if the dispute is not resolved under the Vivad Se Vishwas Act.
The Tribunal held that the assessee's activities, including imparting education in theology, qualify as charitable purposes. It followed a co-ordinate bench's decision in the assessee's own case for earlier assessment years, which upheld the CIT(A)'s order granting exemption.
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 tax arrears 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 appeal was dismissed as withdrawn.
The tribunal held that the advance was an interest-free refundable security deposit for hostel services provided on a no-profit-no-loss basis. Since the revenue could not prove any undue benefit to the specified person and the arrangement was consistent for years, no disallowance was warranted.
The Tribunal directed the TPO to exclude three comparables (M/s Aptico Ltd., Axis Integrated System Ltd., and Killik Agencies and Marketing Ltd.) due to functional dissimilarity. It also remanded the issue of inclusion of three other comparables (Hi-Tech Laboratories Ltd., ITDC Ltd., and Cyber Media Research Ltd.) back to the TPO for proper verification. Furthermore, the TPO was directed to re-compute the working capital adjustment.
The Tribunal dismissed the 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 treated the appeal as withdrawn and dismissed it because the assessee opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The dismissal was made subject to the successful settlement of disputes under the scheme.
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 assessee opted to settle the tax disputes under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the assessee's request for withdrawal of the appeals.
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 appeals. The appeals were 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 based on the settlement under the Vivad Se Vishwas Scheme.
The assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the request.
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 for withdrawal of the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The respondent, being the revenue, had no objection to this request.
The assessee opted to settle the tax disputes under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the assessee's request for withdrawal of the appeals.
The assessee opted to settle the tax disputes under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the assessee's request for withdrawal of the appeals.
The Tribunal noted the assessee's decision to settle the dispute under the Vivad Se Vishwas Act and decided to consign the appeal to records. The appeal is treated as dismissed, subject to the condition that it can be reinstituted if the settlement is not resolved.
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 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 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 accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.
The tribunal accepted the assessee's request for withdrawal of the appeals. The withdrawal was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.
The Tribunal held that the assessee had a Permanent Establishment in India based on the Strategic Oversight Agreements, where the hotel premises were at the assessee's disposal. Profits were deemed taxable under Article 12 of the India-UAE Tax Treaty, with an opportunity given to the assessee to submit workings for profit attribution.
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 filed by the Revenue was dismissed.