https://www.taxtmi.com/caselaws?id=66132 The Tribunal held that the fee for filing appeals before the Tribunal under section 253(6) of the Income-tax Act, 1961 should be based on the income computed by the Assessing Officer in the original assessment order that gives rise to the appeal, not on any subsequent modifications. The judgment clarifies that "total income" for fee calculation purposes includes all includible incomes of an assessee from various sources after adjustments, with specific considerations for losses and deductions. Even negative total income resulting from losses should be considered for fee calculation, while agricultural income is excluded from total income calculation for fee assessment. en-us Fri, 31 Dec 1993 00:00:00 +0530 Mon, 21 Feb 2011 17:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66132 The Tribunal held that the fee for filing appeals before the Tribunal under section 253(6) of the Income-tax Act, 1961 should be based on the income computed by the Assessing Officer in the original assessment order that gives rise to the appeal, not on any subsequent modifications. The judgment clarifies that "total income" for fee calculation purposes includes all includible incomes of an assessee from various sources after adjustments, with specific considerations for losses and deductions. Even negative total income resulting from losses should be considered for fee calculation, while agricultural income is excluded from total income calculation for fee assessment. Case-Laws Income Tax Fri, 31 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66132