Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights May 2024 Year 2024 This

Monetary limit for filing an appeal before the High Court - The ...

Case Laws     Customs

May 19, 2024

Monetary limit for filing an appeal before the High Court - The High Court dismissed the appeal on the grounds of low tax effect, emphasizing that only the duty amount should be considered for determining the threshold limit, not penalties or fines.

View Source

 


 

You may also like:

  1. 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...

  2. Monetary limit for filing an appeal - ‘Tax effect’ less than the prescribed limit - CBDT has no power of issue any instruction with retrospective effect - SC

  3. 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...

  4. Maintainability of appeal - ITAT dismissed the appeal on the ground of low tax effect being less than 10 lakhs - Board Circular No.21/2015 - Determination of tax effect...

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

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. The circular enhances monetary limits for filing appeals by the Income Tax Department before Income Tax Appellate Tribunal, High Courts, and Supreme Court. For appeals...

  11. Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect...

  12. 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...

  13. Maintainability of revenue appeals before the Tribunal when the tax effect is below a certain threshold. According to CBDT instructions, subordinate authorities should...

  14. 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...

  15. Maintainability of appeal - low tax effect - the case was reopened on the basis of revenue audit objection and in such circumstances, the same would be covered under the...

 

Quick Updates:Latest Updates