Home Highlights June 2013 Year 2013 This

You may also like:

1. Restoration of cross objection appeal - Dismissal of appeal of the revenue on low tax effect - consequently cross objections of the assessee were also dismissed - the...

2. Scope of the DTVSV scheme - As under the DTVSV Act, 2020 each appeal, writ petition or SLP is treated as a separate dispute which is evident from Section 2(1)(j) read...

3. CIT(Appeals) dismissed assessee's appeal for non-prosecution despite assessee being afforded multiple opportunities to participate. However, CIT(Appeals) failed to...

4. Challenge to an approved Resolution Plan where no consideration was given to payment to an Operational Creditor. The key points are: Section 30(2)(b) mandates that...

5. Rectification of mistake u/s 154 - AO issued notice u/s 154 based on audit objections, adding waiver of principal amount and revising book profit. Tribunal dismissed...

6. The appeal filed by the Revenue was dismissed due to the amount involved being less than the permitted monetary limit for filing an appeal before the Tribunal. The case...

7. Restoration of appeal - Dismissed by way of remand - Revenue's argument that the appeals are not dismissed and have been remanded with all issues open accepted and...

8. Receipt of amount as goodwill on retirement - right of partner in the partnership firm - capital asset u/s 2(14) - extinguishment of such right in the firm - HC...

9. Principles of Natural justice - appeal by Revenue - The manner in which this appeal has been filed appears to be very mechanical without application of mind to the case...

10. One appeal filed by the Revenue against 7 Bills of Entry is not maintainable. As per Rule 6(A) of the CESTAT Procedure Rules, 1982, when the Commissioner (Appeals)...

11. The central issue revolves around the maintainability of a single appeal filed by the Revenue against multiple Bills of Entry. As per Rule 6(A) of the CESTAT Procedure...

12. Maintainability of appeal of the assessee - threshold amount involved in the appeal - disputed amount is less than Rs.2,00,000/- - the appellant failed to appeared for...

13. Advance tax payment obligation does not apply when assessee claims agricultural land sale proceeds are exempt u/s 2(14). CIT(Appeals) should admit appeal for...

14. Revenue Appeal against one order of Commissioner Appeal whereas Commission has decided two cases simultaneously on similar issues - Though res judicata may not strictly...

15. Revenue appeal - tax effect is below 2 lakhs - the facts and the issue involved in the appeals for the assessment years 200203 and 2003-04 are inter-linked with the...