TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income Tax Appeals: Revised Monetary Limits to Reduce Litigation from April 1, 2000, with Specific Exceptions.</h1> The circular revises the monetary limits for filing departmental appeals in income tax matters to reduce litigation. The new limits are Rs. 1,00,000 for appeals before the Appellate Tribunal, Rs. 2,00,000 for High Court references, and Rs. 5,00,000 for Supreme Court appeals. These limits apply individually to each case, not cumulatively in group cases. Certain adverse judgments, such as those involving Revenue Audit objections, departmental orders, prosecution proceedings, or constitutional challenges, should be contested regardless of revenue effect. The instructions also apply to other direct taxes and exclude writ matters, effective from April 1, 2000.
TaxTMI 
TaxTMI 
