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          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.

          <h1>Appeal fee increase to tiered rates based on total income under income-tax law alters appellate filing costs.</h1> 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.

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