DISPUTED AMOUNT OF TAX / PENALTY IS TO BE CONSIDERED FOR MAINTAINABILITY OF APPEAL

DISPUTED AMOUNT OF TAX / PENALTY IS TO BE CONSIDERED FOR MAINTAINABILITY OF APPEAL https://www.taxtmi.com/article/detailed?id=10374 The measure for maintainability of a departmental appeal is the disputed amount that the revenue put in issue before the Tribunal and the High Court; a subsequent reduction of the assessment or penalty by a lower authority does not oust appellate jurisdiction where the revenue has challenged the original quantum. en-us Wed, 04 May 2022 11:44:45 +0530 Wed, 04 May 2022 11:44:45 +0530 TaxTMI RSS Generator DISPUTED AMOUNT OF TAX / PENALTY IS TO BE CONSIDERED FOR MAINTAINABILITY OF APPEAL https://www.taxtmi.com/article/detailed?id=10374 The measure for maintainability of a departmental appeal is the disputed amount that the revenue put in issue before the Tribunal and the High Court; a subsequent reduction of the assessment or penalty by a lower authority does not oust appellate jurisdiction where the revenue has challenged the original quantum. Articles Income Tax Wed, 04 May 2022 11:44:45 +0530 https://www.taxtmi.com/article/detailed?id=10374