ITAT Surat Judgments — October 2018

The Tribunal held that as per CBDT Circular No. 3/2018, appeals with a tax effect below Rs. 20 Lakhs are not maintainable, unless they fall under specific exceptions. The present case did not fall under any exception.

The Tribunal held that the commission calculation was based on the work order, which stipulated 45% of the total billed amount receivable. Since the recipient confirmed the amount received, including the portion related to service tax, the disallowance by the CIT was not justified.

The Tribunal held that as per CBDT Circular No. 3/2018, appeals with a tax effect below Rs. 20 Lakhs are not maintainable, unless specific exceptions apply. Since the present case did not fall under any exceptions, the appeal was dismissed.