https://www.taxtmi.com/article/detailed?id=237 The imposition of appeal fees on taxpayers is unjustified where appeals serve to remedy wrongful actions by revenue officers; fees tied to assessed income can be disproportionate to the actual dispute, while fee rules that fix charges to the net demand after admitted payments better align fee with contested liability. A preferable approach is to allow costs for frivolous appeals and to fix fees by the amount of relief sought or net demand, with minimum and maximum limits. en-us Fri, 05 Dec 2008 00:00:00 +0530 Sat, 06 Dec 2008 11:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=237 The imposition of appeal fees on taxpayers is unjustified where appeals serve to remedy wrongful actions by revenue officers; fees tied to assessed income can be disproportionate to the actual dispute, while fee rules that fix charges to the net demand after admitted payments better align fee with contested liability. A preferable approach is to allow costs for frivolous appeals and to fix fees by the amount of relief sought or net demand, with minimum and maximum limits. Articles Income Tax Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=237