ITAT Pune Judgments — August 2019

The Tribunal held that the testing and development charges paid to foreign vendors did not qualify as Fees for Technical Services (FTS) as they failed the 'twin tests' of services being rendered and utilized in India. Therefore, the disallowance made by the Assessing Officer was not justified.

The Tribunal upheld the CIT(A)'s decision, agreeing that the principle of proportion was correctly applied. The CIT(A) had relied on previous orders in the assessee's own case and other similar cases.

The Tribunal held that the consideration for granting access to CAD/CAM software was not royalty under the DTAA, referencing the 'make available' clause and judicial interpretations. The retrospective amendment to Section 9(1)(vi) of the Act was also considered.

The Tribunal held that the facts were identical to the preceding assessment year where a similar enhancement in GP by 0.13% was made. The disallowance under Section 40A(2)(a) was rejected, aligning with previous decisions.

The Tribunal found that payment-wise details were not fully available to the revenue. Therefore, the disallowance should be restricted only to payments made to two specific individuals, Shri Chandrakant Patkar and Shri Yogesh R. Dhonge, whose individual payments exceeded the threshold.

The Tribunal held that the testing and development charges paid to foreign vendors did not qualify as Fees for Technical Services (FTS) as they failed the 'twin tests' of services being rendered and utilized in India. Therefore, the disallowance made by the Assessing Officer was not justified.

The Tribunal found it relevant to remand the issue to the CIT(A) to consider the ratio laid down in a co-ordinate bench decision. The CIT(A) was directed to grant an opportunity to the assessee for explanation and justification of the delay.

The Tribunal held that the testing and development charges paid to foreign vendors did not qualify as Fees for Technical Services (FTS) as they failed the 'twin tests' of services being rendered and utilized in India. Therefore, the disallowance made by the Assessing Officer was not justified.

The Tribunal held that the testing and development charges paid to foreign vendors did not qualify as Fees for Technical Services (FTS) as they failed the 'twin tests' of services being rendered and utilized in India. Therefore, the disallowance made by the Assessing Officer was not justified.

The Tribunal held that the testing and development charges paid to foreign vendors did not qualify as Fees for Technical Services (FTS) as they failed the 'twin tests' of services being rendered and utilized in India. Therefore, the disallowance made by the Assessing Officer was not justified.

The Tribunal held that the facts were identical to the preceding assessment year where a similar enhancement in GP by 0.13% was made. The disallowance under Section 40A(2)(a) was rejected, aligning with previous decisions.

The ITAT held that the CBDT's revised monetary limit for filing appeals to Rs. 50.00 lakh, as per Circular No. 17/2019, applies retrospectively to all pending appeals. Consequently, the appeals filed by the Revenue were not entertained.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The Tribunal held that the Assessing Officer failed to record proper satisfaction and was ambiguous in initiating and levying the penalty. The penalty was unsustainable in law as the Assessing Officer did not specify the appropriate limb of Section 271(1)(c).

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The ITAT held that the CBDT Circular No. 17/2019, which revised upward the monetary limit for filing appeals by the Department to Rs. 50.00 lakh, has retrospective effect and applies to pending appeals. Consequently, the appeals filed by the Revenue were not entertained.

The Tribunal held that a recent CBDT circular revised the monetary limit for filing appeals by the Revenue to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, appeals with tax effect below this limit are not to be entertained.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The Tribunal held that the revised monetary limits for filing appeals by the Department, as per CBDT Circular No. 17/2019, are applicable to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

The Tribunal held that a recent CBDT circular revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh, and this circular has retrospective effect. Therefore, appeals with a tax effect below this limit are not to be entertained.

The ITAT held that the CBDT Circular No. 17/2019, revising upward the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

The Tribunal held that the revised monetary limits for filing appeals by the Department, as per CBDT Circular No. 17/2019, are applicable to all pending appeals. These limits were enhanced to Rs. 50.00 lakh.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The Tribunal held that the CBDT Circular No. 17/2019, which revised upward the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The Tribunal held that the CBDT Circular No. 17/2019, which revised the monetary limit for filing appeals by the department to Rs. 50.00 lakh, has retrospective effect and applies to all pending appeals. Consequently, the appeals filed by the Revenue were not entertained.

The Tribunal held that the CBDT Circular No. 17/2019, which revised upward the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

The Tribunal held that the CBDT Circular No. 17/2019, which revised upward the monetary limit for filing appeals, has retrospective effect and applies to all pending appeals. Therefore, the appeals filed by the Revenue were not entertained.

The ITAT held that the revised monetary limits for filing appeals by the Department, as per CBDT Circular No. 17/2019, apply to all pending appeals. Therefore, the appeals with a tax effect below the revised limit were not to be entertained.

The Tribunal held that the CBDT Circular No. 17/2019, revising the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

The ITAT held that the revised monetary limit for filing appeals by the Revenue before the Tribunal is Rs. 50.00 lakh, as per CBDT Circular No. 17/2019. This circular has retrospective effect and applies to all pending appeals.

The Tribunal held that the CBDT's revised monetary limits for filing appeals, as per Circular No. 17/2019, are applicable to all pending appeals, including those with a tax effect below Rs. 50.00 lakh.

The Tribunal held that the CBDT Circular No. 17/2019, which revised upward the monetary limit for filing appeals by the department to Rs. 50.00 lakh, has retrospective effect and applies to pending appeals. Consequently, the appeals filed by the Revenue were not entertained.

The ITAT held that the CBDT Circular No. 17/2019, revising upward the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

The ITAT held that the CBDT Circular No. 17/2019, which revised upward the monetary limit for filing appeals by the Department to Rs. 50.00 lakh, has retrospective effect and applies to all pending appeals. Consequently, the appeals filed by the Revenue were not entertained.

The Tribunal condoned the delay in filing the cross objections, holding that the assessment orders were void ab initio due to the Assessing Officer's failure to follow the mandatory procedure under Section 144C of the Income-tax Act. The issuance of demand and penalty notices at the draft stage vitiated the final assessment.

The Tribunal condoned the delay in filing the cross objections, holding that the Assessing Officer's failure to follow the prescribed procedure under Section 144C by issuing demand and penalty notices with the draft order vitiated the assessment. Consequently, the assessment orders were declared null and void.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The ITAT held that the CBDT Circular No. 17/2019, revising upward the monetary limits for filing appeals, has retrospective effect and applies to all pending appeals. Since the tax effect in all appeals was below the revised limit, the Tribunal was not inclined to entertain them.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.

The Tribunal noted that CBDT Circular No. 17/2019 revised the monetary limit for filing appeals by the Department to Rs. 50.00 lakh and this circular has retrospective effect. Therefore, the appeals with tax effect below this limit were not entertained.