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254 orders · Page 2 of 6
The Tribunal noted that all assessees wished to withdraw their appeals due to their applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to this request.
The Tribunal noted that all assessees wished to withdraw their appeals due to their applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to this request.
The Tribunal permitted the assessee to withdraw the appeals as they had filed an application under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.
The Tribunal permitted the withdrawal of the appeals as the assessees had opted for the Vivad Se Vishwas scheme. The revenue representative had no objection to the withdrawal.
The Tribunal noted that all assessees wished to withdraw their appeals due to their applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to this request.
The Tribunal noted that all assessees wished to withdraw their appeals due to their applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to this request.
The Tribunal noted that all assessees wished to withdraw their appeals due to their applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to this request.
The Tribunal noted that all assessees wished to withdraw their appeals due to their applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to this request.
The Tribunal noted the assessee's request to withdraw the appeal due to participation in the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The Tribunal permitted the withdrawal of the appeals as the assessees had opted for the Vivad Se Vishwas scheme. The revenue representative had no objection to the withdrawal.
The Tribunal permitted the assessee to withdraw the appeals. The assessee was granted liberty to restore the appeals if the Vivad se Vishwas Scheme application was disapproved.
The Tribunal held that the CIT(A) was justified in deleting the disallowance. Since the Revenue's appeal against a similar ITAT order in the assessee's own case was pending admission before the High Court, the ITAT's order was binding.
The Tribunal remanded the transfer pricing adjustment issues, including the combining of segments and benchmarking methods, to the Assessing Officer for re-adjudication. Similarly, the issues related to education cess and dividend distribution tax were also remanded.
The assessee requested to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal request.
The Tribunal dismissed the appeal filed by the Revenue. This was based on the CBDT circular revising upward the monetary limits for filing appeals, and the tax effect in this case being below the enhanced limit.
The Tribunal held that in the absence of any exempt income earned by the assessee, no disallowance under Section 14A of the Act is permissible. This decision followed precedents from various High Courts.
The assessee sought permission to withdraw the appeals as they had opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020. The Revenue did not object to the withdrawal.
The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The Tribunal held that the CIT(A) violated Rule 46A of the Income Tax Rules by accepting new evidence without giving the AO an opportunity to verify it. Therefore, the matter was remanded back to the AO for fresh verification.
The Tribunal dismissed the appeal regarding prepaid taxes and expenses not claimed in the return, upholding the CIT(A)'s deletion. For foreign consultancy expenses, the Tribunal remanded the issue back to the Assessing Officer for fresh adjudication.
The Tribunal held that the CIT(Exemption) erred in rejecting the registration application by examining the financial statements and deeming the activities non-genuine based on fund utilization. The Tribunal emphasized that the scope of Section 12AA is limited to examining the charitable nature of objects and genuineness of activities, not the assessment of income or exemption under Section 11.
The assessee was permitted to withdraw the appeals as they had opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020. The revenue did not object to the withdrawal.
The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The assessee sought permission to withdraw the appeals as they had opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020. The Revenue did not object to the withdrawal.
The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The assessee was permitted to withdraw the appeals as they had opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020. The revenue did not object to the withdrawal.
The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn after considering the assessee's submission and the Revenue's lack of objection.
The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's decision to utilize the Vivad Se Vishwas Scheme.
The Tribunal held that the interest earned on fixed deposits made from share capital contributed by the Government, under statutory direction, is a capital receipt. This interest is liable to be set off against pre-operative expenses, not treated as revenue income.
The assessee sought permission to withdraw the appeals as they had opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020. The Revenue did not object to the withdrawal.
The Tribunal noted that the assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The Tribunal noted that the assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The Tribunal noted that the assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The Tribunal noted that the assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The Tribunal noted that the assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The Tribunal allowed the assessee's request to withdraw the appeals. Consequently, all the appeals were dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeals. Consequently, all the appeals were dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeals. Consequently, all the appeals were dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeals. Consequently, all the appeals were dismissed as withdrawn.
The Tribunal allowed the assessee's request to withdraw the appeals. Consequently, all the appeals were dismissed as withdrawn.
The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The Tribunal allowed the assessee's request to withdraw all the appeals. This decision was made after considering the withdrawal applications and noting no objection from the Revenue.
The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal requests.
The Tribunal found that the CIT(A) dismissed the appeal without adjudicating on merits. Therefore, the Tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication.
The Tribunal noted that all assessees had filed applications under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
The Tribunal allowed the assessee's request to withdraw all the appeals. This decision was made after considering the withdrawal applications and noting no objection from the Revenue.