Monetary limits for departmental appeals revised to restrict filings to cases exceeding revised tax effect; specified exceptions remain. Revises monetary limits for filing departmental appeals and references in direct tax matters so appeals are filed only where the tax effect exceeds prescribed thresholds, applied to each case singly rather than on cumulative group effect; exceptions require contesting adverse orders irrespective of revenue effect, Special Leave Petitions require Ministry of Law consultation, the instruction applies to other direct taxes and excludes writ matters.
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.
Monetary limits for departmental appeals revised to restrict filings to cases exceeding revised tax effect; specified exceptions remain.
Revises monetary limits for filing departmental appeals and references in direct tax matters so appeals are filed only where the tax effect exceeds prescribed thresholds, applied to each case singly rather than on cumulative group effect; exceptions require contesting adverse orders irrespective of revenue effect, Special Leave Petitions require Ministry of Law consultation, the instruction applies to other direct taxes and excludes writ matters.
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