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of <h1>Clarification on Monetary Limits for Tax Appeals: 'Revenue Effect' Includes Tax, Interest, Penalties, and More under Instruction No. 06/2003.</h1> Instruction No. 06/2003, dated July 7, 2003, clarifies the monetary limit for filing appeals in tax-related cases to reduce litigation. It specifies that the terms 'monetary limit' and 'tax effect' should be interpreted as 'revenue effect,' encompassing tax, interest, penalties, fines, or other sums involved. This clarification aims to ensure uniformity in appeals filed by field formations and applies to litigation under various Direct Taxes, including Wealth Tax, Gift Tax, and Estate Duty.
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