https://www.taxtmi.com/circulars?id=52899 Revision prescribes monetary thresholds limiting departmental appeals: appeals may be filed on merits only where the tax effect exceeds prescribed limits; tax effect is defined as the tax difference attributable to disputed issues (excluding interest unless disputed), computed separately for each assessment year, with composite orders and multi-assessee matters addressed per-year and per-assessee. Non-filing solely for monetary reasons must be recorded and does not imply acquiescence. Exceptions require contesting constitutional, ultra vires, or accepted audit-objection issues regardless of monetary effect. en-us Thu, 10 Jul 2014 00:00:00 +0530 Fri, 11 Jul 2014 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52899 Revision prescribes monetary thresholds limiting departmental appeals: appeals may be filed on merits only where the tax effect exceeds prescribed limits; tax effect is defined as the tax difference attributable to disputed issues (excluding interest unless disputed), computed separately for each assessment year, with composite orders and multi-assessee matters addressed per-year and per-assessee. Non-filing solely for monetary reasons must be recorded and does not imply acquiescence. Exceptions require contesting constitutional, ultra vires, or accepted audit-objection issues regardless of monetary effect. Circulars Income Tax Thu, 10 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52899