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409 orders · Page 9 of 9
The Tribunal, taking note of CBDT Circular No. 17/2019, dismissed the appeals as not maintainable due to the low tax effect. However, the issues raised were left open for future examination.
The Tribunal, taking note of CBDT Circular No. 17/2019, dismissed the appeals as not maintainable due to the low tax effect. However, the issues raised were left open for future examination.
The Tribunal dismissed the appeals filed by the Revenue, citing CBDT Circular No. 17/2019 which mandates that appeals with a tax effect below Rs. 50 lakhs should not be filed. The issues raised were left open for future proceedings.
The Tribunal noted that as per CBDT Circular No. 17/2019, appeals with a tax effect below Rs. 50 lakhs should not be filed. Therefore, the appeals were dismissed as not maintainable, while leaving the issues open for future proceedings.
The Tribunal, taking note of CBDT Circular No. 17/2019, dismissed the appeals as not maintainable due to the low tax effect. However, the issues raised were left open for future examination.
The Tribunal confirmed the disallowance of advertisement/ceremony expenses at a lower rate than previously accepted. For sugarcane sales at concessional rates and excess sugarcane payments, the matters were remitted to the AO for fresh consideration in light of Supreme Court judgments.
The Tribunal held that the assessee did not claim the deduction in its original return and did not file a revised return. Therefore, the rectification application was rightly rejected as the Assessing Officer cannot entertain an additional claim not made in the original or revised return.
The Tribunal found it just and fair to set aside the ex parte order. The matter was remitted back to the CIT(A) to dispose of the appeal afresh after providing a reasonable opportunity of hearing to the assessee.
The Tribunal confirmed the disallowance of advertisement/ceremony expenses at a lower rate than previously accepted. For sugarcane sales at concessional rates and excess sugarcane payments, the matters were remitted to the AO for fresh consideration in light of Supreme Court judgments.