204 orders · Page 4 of 5
The Tribunal accepted the assessee's application for withdrawal. The appeal was accordingly dismissed as withdrawn.
The tribunal accepted the assessee's application to withdraw the appeal. The withdrawal was based on the assessee opting to avail the 'Vivad Se Vishwas' scheme.
The Tribunal accepted the assessee's application for withdrawal. The appeal was dismissed as withdrawn by the Tribunal.
The Tribunal accepted the assessee's application for withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn.
The Tribunal accepted the assessee's application to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.
The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn in accordance with the provisions of the 'Vivad Se Vishwas Act, 2020'.
The Tribunal noted that the assessees had opted for the Vivad Se Vishwas Scheme and Form 3 was issued. Therefore, the appeals were allowed to be withdrawn.
The Tribunal accepted the assessee's submission that the appeal should be deemed withdrawn under the 'Vivad Se Vishwas' scheme. Consequently, the appeal filed by the revenue was dismissed.
The tribunal allowed the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The withdrawal is subject to the condition that if the scheme proposal is not accepted, the assessee can apply for recalling the order.
The Tribunal accepted the assessee's submission and dismissed the revenue's appeal as deemed to have been withdrawn under the 'Vivad Se Vishwas' scheme.
The Tribunal noted that the assessees had opted for the Vivad Se Vishwas Scheme and Form 3 was issued. Therefore, the appeals were allowed to be withdrawn.
The Tribunal noted that the assessees had opted for the Vivad Se Vishwas Scheme and Form 3 had been issued. Therefore, it was deemed unnecessary to keep the appeals pending.
The tribunal accepted the assessee's prayer to withdraw the appeal. The appeal was dismissed as withdrawn by the tribunal.
The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee opting for the 'Vivad Se Vishwas' scheme.
The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee availing the 'Vivad Se Vishwas' scheme.
The Tribunal accepted the assessees' applications to withdraw their appeals. The appeals were dismissed as withdrawn.
The Tribunal accepted the assessees' applications to withdraw their appeals. The appeals were dismissed as withdrawn.
The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Act.
The Tribunal accepted the assessees' applications to withdraw their appeals. The appeals were dismissed as withdrawn.
The Tribunal held that the issue of deduction under Section 80IA(4)(iii) is covered in favour of the assessee by previous decisions of the Tribunal and relevant government notifications. Therefore, the disallowance made by the AO was not legally or factually sustainable.
The Tribunal accepted the assessee's application to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.
The Tribunal held that the PCIT failed to establish that the AO's order was erroneous and prejudicial to the revenue. The AO had conducted multiple inquiries and the issue of share capital had been examined previously.
The Tribunal accepted the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn by the Tribunal.
The Tribunal accepted the assessee's application to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.
The Tribunal permitted the assessee to withdraw the appeal as the assessee had complied with the requirements of the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration if issues arose with the certificate issuance.
The Tribunal noted that the assessee had opted for the Vivad Se Viswas Scheme and therefore, there was no point in keeping the appeal pending. The assessee was allowed to withdraw the appeal.
The Tribunal permitted the assessee to withdraw the appeal, acknowledging their compliance with the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.
The Tribunal permitted the assessee to withdraw the appeal due to their compliance with the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn with liberty to seek restoration if issues arise with the scheme.
The Tribunal allowed the assessee to withdraw the appeal. This withdrawal is subject to the condition that if the Vivad Se Viswas scheme proposal is not accepted, the assessee can apply to recall the order.
The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to seek restoration if issues arise with the Vivad Se Vishwas scheme.
The Tribunal granted the assessee's request for withdrawal. The appeal was dismissed as withdrawn after the assessee complied with the Vivad Se Vishwas Scheme.
The Tribunal held that the CIT(A)'s ad hoc disallowance was not permissible. It also found that the CIT(A) erred in rejecting the audited books of accounts without proper justification. The Tribunal deleted the entire addition on unascertained liabilities and allowed the assessee's grounds related to this.
The Tribunal allowed the assessee to withdraw the appeals. This withdrawal is subject to the condition that if the competent authority under the Vivad Se Viswas Scheme does not accept the assessee's proposal, the assessee can seek to recall the order.
The Tribunal held that the AO should have inquired with the Assessing Officer of the creditor companies regarding the genuineness of the transaction. Since the identity and genuineness of the transaction through banking channels were established, and the creditor companies' returns were not rejected, the AO was bound to accept them.
The Tribunal granted the assessee's application for withdrawal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.
The Tribunal granted 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 granted the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn due to the assessee's compliance with the Vivad Se Vishwas Scheme.
The Tribunal allowed the assessee to withdraw the appeals. This withdrawal is subject to the condition that if the competent authority under the Vivad Se Viswas Scheme does not accept the assessee's proposal, the assessee can seek to recall the order.
The Tribunal held that the CIT(A)'s ad hoc disallowance was not permissible. It also found that the CIT(A) erred in rejecting the audited books of accounts without proper justification. The Tribunal deleted the entire addition on unascertained liabilities and allowed the assessee's grounds related to this.
The Tribunal granted the assessee's request for withdrawal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.
The Tribunal granted the assessee's request to withdraw the appeal. This was based on the assessee's compliance with the Vivad Se Vishwas Scheme, 2020.
The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to seek restoration if issues arise with the Vivad Se Vishwas certificate.
The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to the assessee to seek restoration if issues arise with the Vivad Se Vishwas Scheme certificate.
The Tribunal granted the assessee's application for withdrawal. The appeal was dismissed as withdrawn due to the assessee's compliance with the Vivad Se Vishwas Scheme.
The Tribunal granted the assessee's application for withdrawal. The appeal was dismissed as withdrawn due to compliance with the Vivad Se Vishwas Scheme.
The Tribunal granted the assessee's request for withdrawal. The appeal was dismissed as withdrawn due to compliance with the Vivad Se Vishwas Scheme.
The Tribunal granted the assessee's request for withdrawal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.
The Tribunal permitted the assessee to withdraw the appeal due to the settlement under the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn with liberty to seek restoration if issues arise with the scheme's certificate.
The assessee sought to withdraw the appeal as they had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. The Tribunal granted the permission for withdrawal.