https://www.taxtmi.com/circulars?id=8888 A selective appellate approach is required: appeals and references should be pursued only with adequate justification and a good prospect of success, following the Board's prescribed yardstick. Tribunal factual findings warrant High Court reference only if wholly perverse or based on no evidence; Supreme Court appeals should be limited to questions of law of clear general importance. Counsel advice and consideration of existing decisions must accompany recommendations, and the Board normally will not approve appeals below specified revenue thresholds. en-us Wed, 26 Jul 1972 00:00:00 +0530 Mon, 30 May 2011 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8888 A selective appellate approach is required: appeals and references should be pursued only with adequate justification and a good prospect of success, following the Board's prescribed yardstick. Tribunal factual findings warrant High Court reference only if wholly perverse or based on no evidence; Supreme Court appeals should be limited to questions of law of clear general importance. Counsel advice and consideration of existing decisions must accompany recommendations, and the Board normally will not approve appeals below specified revenue thresholds. Circulars Income Tax Wed, 26 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8888