Monetary limit for filing appeal by revenue - The entire purpose ...

Case Laws Income Tax

July 8, 2013

Monetary limit for filing appeal by revenue - The entire purpose would be frustrated if the Revenue were to attempt to by-pass the circular of CBDT by raising artificial contentions to fall within the exceptions - HC

View Source

← Previous Next →

Monetary limit for filing appeal by revenue - The entire purpose ...

Case Laws Income Tax

July 8, 2013

You may also like:

The circular addresses the Reduction of Government Litigation by setting monetary limits for filing appeals before GSTAT, High Courts, and Supreme Court. It refers to...

Monetary limit for filing appeals before High Court not breached for assessment years 2006-07 to 2010-11, appeals dismissed as not maintainable. For assessment years...

Limitation for passing a assessment order - Consequential order passed by the assessing authority beyond the time limit specified u/s 153 (2A) - The High Court examined...

Maintainability of appeal - monetary limit involved in the appeal - It is thus clear from the CBEC circulars which are binding on the revenue that the monetary limit for...

The case involved the scope of limited scrutiny and the validity of a notice u/s 143(2) of the Income Tax Act. The assessee's case was selected for limited scrutiny to...

Revision u/s 263 - scope of limited scrutiny - PCIT has directed the AO to pass the assessment order afresh ignoring that when the case is selected for limited scrutiny,...

The Appellate Tribunal considered the maintainability of an appeal based on the monetary limit involved and the assessment made by the department. The Tribunal noted...

The CESTAT Chandigarh addressed the maintainability of appeals below the monetary threshold limit set by CBIC circulars. The tribunal emphasized the binding nature of...

Monetary limit for filing appeal by Revenue - The department may not file appeal in isolation on the subject with lower valuation and wait for other similar to come and...

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...

TP Adjustment - comparable selection - The Tribunal upheld the inclusion of HSIL Limited in the list of comparables, considering its core business activities in...

Time limit to pass assessment u/s. 92CA(3) - Transfer pricing adjustments - After thorough consideration of the statutory provisions and legal arguments presented by...

Limit limit to pass order u/s. 201(1)/201(1A) - default for non-deduction of tax at source (TDS) - A subsequent amendment to the provision cannot give a new lease of...

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...

Scope of Limited Scrutiny - Accrual of income - Addition towards advance fees and deposits from old students - AO attempt to convert limited scrutiny into complete...

Quick Updates: