Appeal fee increase to tiered rates based on total income under income-tax law alters appellate filing costs. Amendment substitutes the previous flat appeal fee with a tiered fee structure tied to the total income as computed by the Assessing Officer: a lower fee where computed total income is at or below the stated threshold and a higher fee where computed total income exceeds that threshold, effective from the commencement date specified in the amendment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal fee increase to tiered rates based on total income under income-tax law alters appellate filing costs.
Amendment substitutes the previous flat appeal fee with a tiered fee structure tied to the total income as computed by the Assessing Officer: a lower fee where computed total income is at or below the stated threshold and a higher fee where computed total income exceeds that threshold, effective from the commencement date specified in the amendment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
