https://www.taxtmi.com/circulars?id=9773 Authority to accept or contest adverse tax litigation judgments is delegated to Chief Commissioners under guidelines requiring selective filing of appeals and references based on cumulative revenue effect across years and related cases, with first-instance questions of law to be contested regardless of revenue. Certain adverse judgments (prosecution risk, departmental strictures, accepted audit objections, conflicts with Board directives, or cases requiring consistent treatment across years) must be contested irrespective of amount, while judgments consistent with Board views or arising from procedural failures need not be contested. Prior Board approval is required for specified categories including special leave petitions, public sector undertakings, and high-revenue or disputed cases; deviations require timely Board approach and fortnightly reporting to an Integrated Judicial Reference System. en-us Wed, 04 Nov 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9773 Authority to accept or contest adverse tax litigation judgments is delegated to Chief Commissioners under guidelines requiring selective filing of appeals and references based on cumulative revenue effect across years and related cases, with first-instance questions of law to be contested regardless of revenue. Certain adverse judgments (prosecution risk, departmental strictures, accepted audit objections, conflicts with Board directives, or cases requiring consistent treatment across years) must be contested irrespective of amount, while judgments consistent with Board views or arising from procedural failures need not be contested. Prior Board approval is required for specified categories including special leave petitions, public sector undertakings, and high-revenue or disputed cases; deviations require timely Board approach and fortnightly reporting to an Integrated Judicial Reference System. Circulars Income Tax Wed, 04 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9773