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119 orders · Page 3 of 3
The assessee requested to withdraw the appeals in light of opting for the Vivad Se Vishwas scheme. The Tribunal permitted the withdrawal of the appeals.
The Tribunal found that the CIT(Appeals) overlooked the fact that the tax audit report clearly indicated these amounts were incurred and remained unpaid as of the previous year's last date. The matter was restored to the CIT(Appeals) for proper appreciation of facts and law.
The Tribunal held that the expenditure on replacing the Gripper, which is a part of a larger machine and cannot function independently, should be treated as revenue expenditure. This is because there was no increase in productivity or capacity due to the replacement.
The assessee had decided to opt for the Vivad se Vishwas Scheme and requested to withdraw the appeal. The Revenue did not object to the withdrawal.
The assessee sought to withdraw the appeal as they had applied under the Vivad se Vishwas Scheme for settlement of tax arrears. The Revenue did not object to the withdrawal.
The tribunal permitted the assessee to withdraw the appeal as per the provisions of the Vivad Se Vishwas Act, 2020. The revenue did not object to the withdrawal.
The Tribunal noted that the assessee had applied for the Vivad se Vishwas Scheme and sought to withdraw the appeal. The Revenue did not object to the withdrawal.
The tribunal permitted the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The learned DR did not object to the withdrawal.
The assessee requested to withdraw the appeals as they had opted for the Vivad se Vishwas Scheme. The Revenue did not object to the withdrawal.
The assessee requested to withdraw the appeals as they had opted for the Vivad se Vishwas Scheme. The Revenue did not object to the withdrawal.
The tribunal allowed the assessee to withdraw the appeal as they had opted for the Vivad se Vishwas Scheme and the revenue did not object.
The tribunal allowed the assessee's request to withdraw the appeal. The Revenue did not object to the withdrawal.
The assessee sought to withdraw the appeal as they had applied for the Vivad se Vishwas Scheme. The Revenue did not object to the withdrawal.
The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and intended to withdraw the appeal. The Revenue did not object to the withdrawal.
The assessee sought to withdraw the appeal as they decided to opt for the Vivad se Vishwas Scheme. The Revenue did not object to the withdrawal.
The tribunal permitted the assessee to withdraw the appeal as requested. The revenue did not object to the withdrawal.
The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.
The Tribunal permitted the assessee to withdraw the appeal as no objection was raised by the Revenue. The appeal was accordingly dismissed as withdrawn.
The assessee was permitted to withdraw the appeal as they had opted for the Vivad se Vishwas Scheme. The Revenue did not object to the withdrawal.