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1. Revenue appeal - Monetary limit - If the tax effect is less than the monetary limit prescribed, the department can pursue the appeal only it falls in any of the...

2. Monetary limit for filing an appeal - power of CBDT u/s 119 - the direction issued by the CBDT is binding on all subordinate officers and Section 268A(4) which has been...

3. Circular No. 05/2024, issued by the Central Board of Direct Taxes (CBDT) under section 268A of the Income-tax Act, 1961, introduces measures to reduce litigation in...

4. Fee u/s 234E - CIT(A) deleted the fee - where the TDS statement has been processed by the CPC and while processing the same, fee u/s 234E has been levied having tax...

5. CBDT limits the power of AO. CBDT instructs limited scrutiny in AIR cases

6. Rectification u/s 254 allowed by ITAT - The adverse judgment relating to the said issues will be contested on merits notwithstanding that the tax effect entailed is less...

7. Regular Approval u/s 80G(5) - Constitutional Validity of circular - CBDT issues circulars enlarging the time limit even beyond the prescribed limit to mitigate the...

8. Conversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny assessment without necessary approval - Since the notice under...

9. Maintainability of appeal before HC - ITAT dismissed the appeal of the Revenue on the ground that tax effect does not exceed the monetary limit, i.e. tax effect of Rs....

10. Monetary limit - Low tax effect - circular No. 03/2018, dated 11. 07. 2018 issued CBDT - withdrawal of the appeal by the revenue shall not be taken to be affirmation of...

11. Power to the CBDT - Instructions to subordinate authorities u/s 119 - amendment to the Rule 68B - legislative provisions cannot be amended by CBDT in exercise of its...

12. Disallowance of an expenditure incurred representing the interest paid - case was selected for limited scrutiny on different issues - A.O. has not made any...

13. Binding effect of instruction of CBDT on AO - In view of the guidelines issued by the CBDT in Instruction No.3/2003 the Tribunal was right in observing that by not...

14. CBDT Revises the monetary limits for filing of appeals by the Department before ITAT, High Courts and SLP before Supreme Court - measures for reducing litigation

15. Monetary limit for appeal to the High Court - The appeal involves a total sum of Rs. 60 lakhs, consisting of the redemption fine and penalty. Citing Instructions dated...