https://www.taxtmi.com/caselaws?id=301891 The judgment addressed the revision of monetary limits for filing appeals by the Department before tax authorities, emphasizing decisions based on case merits rather than just exceeding monetary limits. The Circular defined "tax effect" and its calculation for appeal filings, with guidelines for disputed issues spanning multiple years. Specific instructions were provided for non-filing due to limits to prevent presumptions of acquiescence. The importance of contesting adverse judgments on specific issues was highlighted, and differentiated instructions were given for various direct tax matters. The judgment clarified the retrospective application of the Circular to pending appeals for compliance with revised limits. en-us Fri, 20 Jul 2018 00:00:00 +0530 Mon, 25 Apr 2022 20:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301891 The judgment addressed the revision of monetary limits for filing appeals by the Department before tax authorities, emphasizing decisions based on case merits rather than just exceeding monetary limits. The Circular defined "tax effect" and its calculation for appeal filings, with guidelines for disputed issues spanning multiple years. Specific instructions were provided for non-filing due to limits to prevent presumptions of acquiescence. The importance of contesting adverse judgments on specific issues was highlighted, and differentiated instructions were given for various direct tax matters. The judgment clarified the retrospective application of the Circular to pending appeals for compliance with revised limits. Case-Laws Income Tax Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301891