https://www.taxtmi.com/circulars?id=55939 Where income is computed under minimum alternative tax regimes, the tax effect for appellate monetary-limit purposes is to be calculated as the sum of: (A) the difference between total income assessed under general provisions and the hypothetical total income if disputed general-provision issues were eliminated; and (B) the difference between total income assessed under the alternative tax provisions and the hypothetical total income if disputed alternative-provision issues were eliminated. A disputed item treated under both sets of provisions must not be deducted twice in the alternative-provisions component. en-us Fri, 14 Jul 2017 00:00:00 +0530 Sat, 02 Aug 2025 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55939 Where income is computed under minimum alternative tax regimes, the tax effect for appellate monetary-limit purposes is to be calculated as the sum of: (A) the difference between total income assessed under general provisions and the hypothetical total income if disputed general-provision issues were eliminated; and (B) the difference between total income assessed under the alternative tax provisions and the hypothetical total income if disputed alternative-provision issues were eliminated. A disputed item treated under both sets of provisions must not be deducted twice in the alternative-provisions component. Circulars Income Tax Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55939