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233 orders · Page 2 of 5
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 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 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 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'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 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 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 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 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 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 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, 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 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 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 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 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 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 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 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'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 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 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 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 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 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 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 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 held that the appeal filed by the Revenue was not maintainable as the tax effect was below the revised monetary limit set by the CBDT. Consequently, the appeal was not entertained.
The Tribunal noted that a coordinate bench had previously remitted a similar case for the assessment year 2013-14 back to the Assessing Officer for proper adjudication after considering relevant agreements and invoices. Following this precedent, the Tribunal set aside the DRP's order.
The Tribunal noted that a coordinate bench had previously remitted a similar case for the assessment year 2013-14 back to the Assessing Officer for proper adjudication after considering relevant agreements and invoices. Following this precedent, the Tribunal set aside the DRP's order.
The Tribunal held that penalty under Section 271(1)(c) can only be levied for concealment or inaccurate particulars furnished in the return of income. Since the assessee filed a return and declared the income, and the return was accepted, the penalty was not attracted.
The Tribunal held that each windmill unit should be considered a separate undertaking for the purpose of computing deduction under Section 80IA(4). The deduction should be calculated independently for each unit, not on a consolidated basis.
The Tribunal held that each windmill unit should be considered a separate undertaking for the purpose of computing deduction under Section 80IA(4). The deduction should be calculated independently for each unit, not on a consolidated basis.
The Tribunal dismissed the Revenue's appeal without going into the merits of the case. This was solely based on the low tax effect, which fell below the monetary limit set by the CBDT circulars for filing appeals.
The Tribunal held that the assessee received the entire Rs. 10,00,000/- from the sale of land and had also offered it for taxation. Therefore, the addition of Rs. 4,00,000/- was not proper.
The Tribunal held that only investments yielding exempt income should be considered for calculating average investments for disallowance under Rule 8D(2)(iii). The matter was remitted to the Assessing Officer for re-computation.