https://www.taxtmi.com/article/detailed?id=5451 Proposes expanding SMC jurisdiction under Section 255(3) by replacing the "total income" criterion with a disputed revenue threshold, raising the monetary ceiling to cover tax, interest and penalty disputes, allowing SMCs to decide covered issues in mixed appeals while non-covered issues proceed to division benches, and empowering the President and Vice President of the Tribunal to constitute SMCs locally to reduce workload and expedite disposal of covered tax matters. en-us Fri, 24 Jan 2014 09:50:19 +0530 Fri, 24 Jan 2014 09:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5451 Proposes expanding SMC jurisdiction under Section 255(3) by replacing the "total income" criterion with a disputed revenue threshold, raising the monetary ceiling to cover tax, interest and penalty disputes, allowing SMCs to decide covered issues in mixed appeals while non-covered issues proceed to division benches, and empowering the President and Vice President of the Tribunal to constitute SMCs locally to reduce workload and expedite disposal of covered tax matters. Articles Income Tax Fri, 24 Jan 2014 09:50:19 +0530 https://www.taxtmi.com/article/detailed?id=5451