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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>'High Demand Appeals' in Income Tax: Disputed Demands of Rs.1 Lakh+ Maintained Despite Proposed Revision.</h1> The definition of 'High Demand Appeals' in the context of income tax pertains to appeals involving disputed demands of Rs.1 lakh and above. The Directorate of RSP&PR collects statistical data on the disposal and pendency of such appeals by Commissioners of Income-tax (Appeals). Despite considerations to revise this definition following Instruction No.1895, which gives weightage to appeals involving demands above Rs.2 lakhs, it has been decided to maintain the current definition, categorizing 'High Demand Appeals' as those involving disputed demands of Rs.1 lakh and above.
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