https://www.taxtmi.com/circulars?id=57163 Prescribes that departmental appeals and SLPs in Income-tax matters should not be filed unless the tax effect of disputed issues, computed year-by-year and including surcharge and cess but excluding interest unless disputed, exceeds specified monetary limits; composite orders involving multiple years require appeals in all covered years if any year exceeds the limit. The Assessing Officer must calculate tax effect per assessment year, special computation rules apply where income is computed under alternate tax provisions, and specific exceptions require contesting adverse decisions regardless of tax effect. en-us Wed, 11 Jul 2018 00:00:00 +0530 Fri, 13 Jul 2018 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57163 Prescribes that departmental appeals and SLPs in Income-tax matters should not be filed unless the tax effect of disputed issues, computed year-by-year and including surcharge and cess but excluding interest unless disputed, exceeds specified monetary limits; composite orders involving multiple years require appeals in all covered years if any year exceeds the limit. The Assessing Officer must calculate tax effect per assessment year, special computation rules apply where income is computed under alternate tax provisions, and specific exceptions require contesting adverse decisions regardless of tax effect. Circulars Income Tax Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57163