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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 268A: Board Sets Monetary Limits for Appeals, Ensures Flexibility Across Assessment Years and Assessees</h1> Section 268A, introduced by the Finance Act, 2008, into the Income-tax Act, allows the Board to set monetary limits for income-tax authorities when filing appeals or applications for references. It clarifies that not filing an appeal for a specific assessment year does not prevent authorities from doing so for other years or different assessees. Assessees cannot claim that authorities have accepted a decision by not appealing. Courts and tribunals must consider the Board's instructions and the context of filed or unfiled appeals. All related orders are deemed issued under this section, applying its provisions accordingly.
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