Appeal monetary thresholds raised for tax references, increasing High Court and Supreme Court filing limits due to cost. The Board raises the departmental monetary thresholds for higher court litigation: references to the High Court now require consideration only where the revenue effect exceeds Rs.10,000, and appeals to the Supreme Court where the revenue effect exceeds Rs.30,000, a partial modification justified by increased litigation costs and intended to limit sanctioning of cases below those limits.
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Provisions expressly mentioned in the judgment/order text.
Appeal monetary thresholds raised for tax references, increasing High Court and Supreme Court filing limits due to cost.
The Board raises the departmental monetary thresholds for higher court litigation: references to the High Court now require consideration only where the revenue effect exceeds Rs.10,000, and appeals to the Supreme Court where the revenue effect exceeds Rs.30,000, a partial modification justified by increased litigation costs and intended to limit sanctioning of cases below those limits.
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