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109 orders · Page 1 of 3
The Tribunal held that certain receipts like interest on term deposits, interest on partners' current accounts, insurance claims, and written-off sundry creditors constitute business income. However, rental income and interest on IT refund were confirmed as income from other sources. The Tribunal also found that a rectification under Section 154 was not appropriate for complex issues regarding interest on partners' current accounts.
The Tribunal held that interest on term deposits, interest on partners' current accounts, insurance claims, and written-off sundry creditors constitute business income. Rental income and interest on IT refund were confirmed to be taxed separately. The rectification order for interest on partners' current accounts was set aside as it involved complex issues not suitable for rectification.
The Tribunal held that certain receipts like interest on term deposits, interest on partners' current accounts, insurance claims, and written-off sundry creditors constitute business income. However, rental income and interest on IT refund were confirmed as income from other sources. The Tribunal also found that a rectification under Section 154 was not appropriate for complex issues regarding interest on partners' current accounts.
The Tribunal held that certain receipts like interest on term deposits, interest on partners' current accounts, insurance claims, and written-off sundry creditors constitute business income. However, rental income and interest on IT refund were confirmed as income from other sources. The Tribunal also found that a rectification under Section 154 was not appropriate for complex issues regarding interest on partners' current accounts.
The Tribunal held that the assessee had received back the amount paid for the property due to a compromise deal settling litigation, and therefore, there was no capital gain. The revision order by the Pr. CIT was set aside.
The Tribunal held that certain receipts like interest on term deposits, interest on partners' current accounts, insurance claims, and written-off sundry creditors constitute business income. However, rental income and interest on IT refund were confirmed as income from other sources. The Tribunal also found that a rectification under Section 154 was not appropriate for complex issues regarding interest on partners' current accounts.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The Tribunal held that the AO had failed to examine crucial aspects of the assessee's return, including a claimed business loss, interest expenses, disallowance under Section 14A, and discrepancies in loan amounts. Consequently, the Pr.CIT's order to redo the assessment was upheld.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The Tribunal held that the Assessing Officer failed to properly investigate the interest-free advances made to a partner from interest-bearing funds, deeming the original assessment order erroneous and prejudicial to the revenue. Consequently, the Pr.CIT's direction to redo the assessment was upheld.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.
The ITAT held that appeals filed by the department with a tax effect of Rs. 50 lakhs and below are not maintainable, following a CBDT circular. Consequently, these appeals were dismissed as withdrawn.