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        Case ID :
        Income Tax

        Circular No. 05/2024, issued by the Central Board of Direct...

        New Circular Sets Monetary Limits for Tax Appeals to Reduce Litigation and Focus on Merits Over Tax Effect.

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                          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.
                                Circular No. 05/2024, issued by the Central Board of Direct Taxes (CBDT) under section 268A of the Income-tax Act, 1961, introduces measures to reduce litigation in income tax matters. It specifies monetary limits and conditions for filing departmental appeals before Income Tax Appellate Tribunals (ITATs), High Courts (HCs), and Special Leave Petitions (SLPs) or appeals before the Supreme Court (SC). - The circular emphasizes filing appeals based on merits rather than solely on tax effect and outlines exceptions where appeals should be filed regardless of monetary limits.
                                Note: It is a system-generated summary and is for quick reference only.
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