https://www.taxtmi.com/circulars?id=9338 The Board refines monetary thresholds for filing departmental second appeals: appeals on questions of fact need not be filed where the tax effect or penalty reduction is at or below specified low thresholds for income-tax and other direct taxes; representative High Court references on points of law should continue but repetitive tribunal appeals on the same legal issue may be withheld where individual tax effect is nominal. Specifically, in relation to entertainment expenses, no second appeal should be filed where the tax effect does not exceed the revised lower limit, subject to High Court decisions already favourable to the department. en-us Tue, 01 Apr 1980 00:00:00 +0530 Sat, 04 Jun 2011 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9338 The Board refines monetary thresholds for filing departmental second appeals: appeals on questions of fact need not be filed where the tax effect or penalty reduction is at or below specified low thresholds for income-tax and other direct taxes; representative High Court references on points of law should continue but repetitive tribunal appeals on the same legal issue may be withheld where individual tax effect is nominal. Specifically, in relation to entertainment expenses, no second appeal should be filed where the tax effect does not exceed the revised lower limit, subject to High Court decisions already favourable to the department. Circulars Income Tax Tue, 01 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9338