ITAT Mumbai Judgments — August 2018

The Tribunal dismissed the Revenue's appeals in limine as the tax effect was below the threshold specified in CBDT Circular No. 3/2018. The Revenue was given liberty to move a miscellaneous application if the issue fell under exceptions to the circular.

The Tribunal held that the appeals were covered by the CBDT circular regarding monetary limits for filing appeals. Since the tax effect was below the prescribed limit and no exceptions applied, the appeals were dismissed.

The Tribunal held that the appeals were covered by the CBDT circular which stipulated a monetary limit of ₹ 20 lacs for departmental appeals. Since the tax effect was below this limit and no exceptions applied, the appeals were dismissed.

The Tribunal held that the CBDT circular dated 11.07.2018, which sets a monetary limit of ₹20 lacs for departmental appeals, applies to pending appeals as well. Since the tax effect in these appeals was below the prescribed limit and no exceptions were applicable, the appeals were dismissed.

The Tribunal held that the appeals were covered by the CBDT circular which allows withdrawal of pending appeals below the specified tax limits. The Revenue could not establish any exceptions to this circular.

The Tribunal held that the appeals were covered by the CBDT circular which allows withdrawal of pending appeals below the specified tax limits. The Revenue could not establish any exceptions to this circular.

The Tribunal held that the appeals were covered by the CBDT circular which allows withdrawal of pending appeals below the specified tax limits. The Revenue could not establish any exceptions to this circular.

The Tribunal held that the appeals were covered by the CBDT circular regarding monetary limits for filing appeals. Since the tax effect was below the prescribed limit and no exceptions applied, the appeals were dismissed.

The Tribunal held that the appeals were covered by the CBDT circular which stipulated a monetary limit of ₹ 20 lacs for departmental appeals. Since the tax effect was below this limit and no exceptions applied, the appeals were dismissed.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal held that the CBDT circular dated 11.07.2018, which sets a monetary limit of ₹20 lacs for departmental appeals, applies to pending appeals as well. Since the tax effect in these appeals was below the prescribed limit and no exceptions were applicable, the appeals were dismissed.

The Tribunal held that the appeals were covered by the CBDT circular which allows withdrawal of pending appeals below the specified tax limits. The Revenue could not establish any exceptions to this circular.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal held that the appeals were covered by the CBDT circular which allows withdrawal of pending appeals below the specified tax limits. The Revenue could not establish any exceptions to this circular.

The Tribunal held that the appeals were covered by the CBDT circular which allows withdrawal of pending appeals with a tax effect below the prescribed limit. The Revenue could not point out any exceptions to this circular.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal noted that the tax effect in the appeals was below the monetary limit prescribed by the CBDT for filing appeals. The Departmental Representative conceded that the appeals were not maintainable.

The Tribunal allowed Pooja/function expenses based on consistent past rulings. It directed the AO to recompute Section 80HHC deduction considering High Court's ratio on Section 80IA(9) and allowed exclusion of Section 80HHC deduction for book profit computation.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal held that the appeals were covered by the CBDT circular regarding monetary limits for filing appeals. Since the tax effect was below the prescribed limit and no exceptions applied, the appeals were dismissed.

The Tribunal held that the appeals were covered by the CBDT circular which allows withdrawal of pending appeals below the specified tax limits. The Revenue could not establish any exceptions to this circular.

The Tribunal held that the appeals were covered by the CBDT circular regarding monetary limits for filing appeals. Since the tax effect was below the prescribed limit and no exceptions applied, the appeals were dismissed.

The Tribunal held that the CBDT circular regarding monetary limits for filing appeals applies retrospectively to pending appeals. Since the tax effect was below the prescribed limit and no exceptions applied, the appeals were dismissed.

The Tribunal dismissed the revenue's appeals in limine as the tax effect was below the threshold specified in CBDT Circular No. 3/2018. The revenue was granted liberty to move a miscellaneous application if the issue fell under exceptions to the circular.

The Tribunal held that the appeals were covered by the CBDT circular which allows withdrawal of pending appeals below the specified tax limits. The Revenue could not establish any exceptions to this circular.

The Tribunal held that the penalty order was bad in law because the AO did not specify the charge for which the penalty was levied and issued the notice without application of mind. Consequently, the penalty was deleted on this preliminary ground.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal held that the appeals were covered by the CBDT circular which allows withdrawal of pending appeals below the specified tax limits. The Revenue could not establish any exceptions to this circular.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal held that the receipts from the sale of trial/demo machines and rental income during the development stage should be treated as reductions from Product Development Expenditure, not as taxable revenue. The disallowance of expenses due to incorrect apportionment was also deleted.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal held that the appeals were covered by the CBDT circular which allows withdrawal of pending appeals below the specified tax limits. The Revenue could not establish any exceptions to this circular.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, as per CBDT Circular No. 3/2018. Liberty was granted to the Revenue to file a miscellaneous application for recall if they intended to contest the appeal under specific conditions mentioned in the circular.

The Tribunal held that the CBDT circular dated 11.07.2018, which sets a monetary limit of ₹20 lacs for departmental appeals, applies to pending appeals as well. Since the tax effect in these appeals was below the prescribed limit and no exceptions were applicable, the appeals were dismissed.

The Tribunal restored the issues of unabsorbed depreciation and MAT credit to the Assessing Officer for verification and to allow relief in accordance with law. The Tribunal found the statements of unabsorbed depreciation and MAT credit to be in order.

The Tribunal noted that as per CBDT Circular No. 3/2018, appeals with a tax effect of Rs. 20.00 lakhs or less are generally not to be pursued, unless they fall under specific exceptions. Since the Revenue could not demonstrate any such exception, the appeals were dismissed.

The Tribunal dismissed the revenue's appeals in limine as the tax effect was below the threshold specified in CBDT Circular No. 3/2018. The revenue was precluded from pursuing appeals with a tax effect of Rs. 20.00 lakhs or less, unless specific exceptions applied.

The Tribunal noted that the tax effect in the appeals was below the monetary limit prescribed by the CBDT for filing appeals. The Departmental Representative conceded that the appeals were not maintainable.

The Tribunal noted that the tax effect in the appeals was below the monetary limit prescribed by the CBDT for filing appeals. The Departmental Representative conceded that the appeals were not maintainable.

The Tribunal noted that the tax effect in the appeals was below the monetary limit prescribed by the CBDT for filing appeals. The Departmental Representative conceded that the appeals were not maintainable.

The Tribunal dismissed the revenue's appeals in limine as the tax effect was below the threshold specified in CBDT Circular No. 3/2018. The revenue was granted liberty to move a miscellaneous application if the issue fell under exceptions to the circular.