https://www.taxtmi.com/circulars?id=55636 Appeals and SLPs should generally not be filed where the tax effect is below prescribed monetary thresholds, and an appeal must not be filed merely because the tax effect exceeds those thresholds. Paragraph 8 identifies limited categories - constitutional validity challenges, findings that Board instruments are illegal or ultra vires, accepted Revenue Audit objections, and additions for undisclosed foreign assets - where adverse judgments should be contested on merits; this direction is intended to prevent mechanical filing, and appeals filed in violation may be withdrawn. en-us Mon, 23 Jan 2017 00:00:00 +0530 Mon, 23 Jan 2017 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55636 Appeals and SLPs should generally not be filed where the tax effect is below prescribed monetary thresholds, and an appeal must not be filed merely because the tax effect exceeds those thresholds. Paragraph 8 identifies limited categories - constitutional validity challenges, findings that Board instruments are illegal or ultra vires, accepted Revenue Audit objections, and additions for undisclosed foreign assets - where adverse judgments should be contested on merits; this direction is intended to prevent mechanical filing, and appeals filed in violation may be withdrawn. Circulars Income Tax Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55636