https://www.taxtmi.com/article/detailed?id=6393 Supreme Court dismissal of an assessee's appeal solely for low tax effect can deny substantive adjudication of significant legal questions-such as timing of transfer, applicability of competing notifications and the characterisation of land as a capital asset-and impose cascading liabilities; CBDT circular limits on filing appeals target revenue authorities and should not ipso facto preclude consideration where groupwide or recurring effects warrant judicial scrutiny. en-us Wed, 19 Aug 2015 07:45:35 +0530 Wed, 19 Aug 2015 07:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6393 Supreme Court dismissal of an assessee's appeal solely for low tax effect can deny substantive adjudication of significant legal questions-such as timing of transfer, applicability of competing notifications and the characterisation of land as a capital asset-and impose cascading liabilities; CBDT circular limits on filing appeals target revenue authorities and should not ipso facto preclude consideration where groupwide or recurring effects warrant judicial scrutiny. Articles Income Tax Wed, 19 Aug 2015 07:45:35 +0530 https://www.taxtmi.com/article/detailed?id=6393