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673 orders · Page 7 of 14
The Tribunal decided that the appeals did not survive for consideration due to the CBDT circular on monetary limits for filing appeals. The appeals were deemed withdrawn or not pressed.
The Tribunal noted that the appeals did not survive for consideration due to the CBDT circular amending monetary limits for appeals. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal decided that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed withdrawn or not pressed.
The Tribunal decided that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed withdrawn or not pressed.
The Tribunal held that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed withdrawn or not pressed.
The Tribunal held that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed withdrawn/not pressed.
The Tribunal noted that the Revenue's appeals did not meet the enhanced monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn/not pressed.
The Tribunal decided that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed withdrawn or not pressed.
The Tribunal decided that the appeal was not in consonance with the revised monetary limits set by the CBDT. Therefore, the appeal was deemed withdrawn or not pressed, without going into the merits of the case.
The Tribunal, applying the CBDT circulars regarding monetary limits for appeals, decided not to proceed with the appeal on merits. The appeal was deemed withdrawn or not pressed.
The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed to be withdrawn or not pressed.
The tribunal held that the ad-hoc disallowance of expenses was not warranted as the assessee had provided complete details during appellate proceedings and no defects were found in the books of accounts. The issue regarding TDS mismatch was not explicitly detailed in the provided excerpt, but the overall outcome suggests it was also addressed.
The Tribunal noted that the Revenue's appeals did not meet the enhanced monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn/not pressed.
The Tribunal dismissed the appeal, holding that the tax effect was below the prescribed monetary limit. Information from DGIT (Investigation) was not considered an external source for exceptions to the circular.
The Tribunal held that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed withdrawn or not pressed.
The Tribunal noted that the Revenue did not provide any material to show the appeal was protected by exceptions to the monetary limit. Therefore, the appeal was not pressed.
The Tribunal noted that the appeal's tax effect was below the enhanced monetary limit set by CBDT circulars. Consequently, the appeal was deemed withdrawn or not pressed.
The Tribunal noted that the appeal's tax effect was below the enhanced monetary limit and no exceptions applied. Therefore, the appeal was deemed withdrawn/not pressed.
The Tribunal held that the appeals were not in consonance with the prevailing CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn.
The Tribunal held that the appeals were not in consonance with the prevailing CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn.
The Tribunal decided that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed withdrawn or not pressed.
The Tribunal noted that the Revenue did not provide any material to show the appeal was protected by exceptions to the monetary limit. Therefore, the appeals were deemed withdrawn/not pressed.
The Tribunal noted that the Revenue did not provide any material to show the appeal was protected by exceptions to the monetary limit. Therefore, the appeals were deemed withdrawn/not pressed.
The Tribunal noted that the Revenue did not provide any material to show the appeal was protected by exceptions to the monetary limit. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal noted that the Revenue did not provide any material to show the appeal was protected by exceptions to the monetary limit. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal decided that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed withdrawn or not pressed.
The Tribunal held that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed withdrawn or not pressed.
The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed withdrawn or not pressed.
The Tribunal held that the appeals were not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Consequently, the appeals were deemed withdrawn or not pressed.
The Tribunal held that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed to be withdrawn or not pressed.
The Tribunal noted that the Revenue did not provide any material to show the appeal was covered by exceptions to the monetary limit. Therefore, the appeal was deemed withdrawn.
The Tribunal noted that the Revenue's appeals did not meet the enhanced monetary limits for filing appeals and were not covered by any exceptions. Therefore, the appeals were deemed withdrawn or not pressed.
The Tribunal noted that the Revenue's appeals did not meet the enhanced monetary limits for filing appeals and were not covered by any exceptions. Therefore, the appeals were deemed withdrawn or not pressed.
The Tribunal noted that the Revenue's appeals did not meet the enhanced monetary limits for filing appeals and were not covered by any exceptions. Therefore, the appeals were deemed withdrawn or not pressed.
The Tribunal noted that the Revenue's appeals did not meet the enhanced monetary limits for filing appeals and were not covered by any exceptions. Therefore, the appeals were deemed withdrawn or not pressed.
The Tribunal noted that the Revenue's appeals did not meet the enhanced monetary limits for filing appeals and were not covered by any exceptions. Therefore, the appeals were deemed withdrawn or not pressed.
The Tribunal held that no interest disallowance was warranted as the assessee had sufficient reserves and surplus to cover its investments. It also directed the Assessing Officer to reduce the suo motu disallowance from the total disallowance computed under Section 14A.
The Tribunal dismissed the appeals as withdrawn/not pressed, as their filing was not in consonance with the prevailing CBDT circulars regarding monetary limits for appeals.
The Tribunal dismissed the appeals filed by the Revenue as withdrawn/not pressed, citing non-compliance with the CBDT circulars regarding monetary limits for filing appeals. The Revenue is at liberty to seek recall if exceptions apply.
The Tribunal dismissed the appeals filed by the Revenue as withdrawn/not pressed, citing non-compliance with the CBDT circulars regarding monetary limits for filing appeals. The Revenue is at liberty to seek recall if exceptions apply.
The Tribunal dismissed the appeals filed by the Revenue as withdrawn/not pressed, citing non-compliance with the CBDT circulars regarding monetary limits for filing appeals. The Revenue is at liberty to seek recall if exceptions apply.
The Tribunal decided that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed withdrawn or not pressed.
The Tribunal decided that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed withdrawn or not pressed.
The Tribunal decided that the appeal was not in consonance with the CBDT circulars regarding monetary limits for filing appeals. Therefore, the appeal was deemed withdrawn or not pressed.
The Tribunal decided that the appeal was not in consonance with the CBDT circulars regarding monetary limits for appeals. Therefore, the appeal was deemed withdrawn or not pressed.
The Tribunal held that while Section 44AB was applicable due to turnover exceeding Rs. 1,00,00,000, the penalty under Section 271B could be deleted. The assessee acted under a bonafide belief that presumptive taxation under Section 44AE exempted them from audit.
The Tribunal held that while the assessee's turnover exceeded the threshold for mandatory audit, the penalty for non-compliance should be deleted. This was due to the assessee's bonafide belief that presumptive taxation under Section 44AE exempted them from audit requirements.
The Tribunal found that the assessee's contention regarding the validity of reopening and the denial of cross-examination was not properly adjudicated by the CIT(A). Therefore, the matter was restored to the CIT(A) for fresh adjudication.