https://www.taxtmi.com/manuals?id=2560 Central tax board authority sets monetary thresholds limiting the department's ability to file appeals to curb small-value litigation; appeals are permitted by forum only when the prescribed tax-effect thresholds are exceeded. Failure to file an appeal in one assessment year or against one assessee does not constitute waiver or estoppel, and the department may appeal the same issue in other years or against other taxpayers. en-us Sat, 01 Apr 2023 13:31:00 +0530 Sat, 21 Sep 2024 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2560 Central tax board authority sets monetary thresholds limiting the department's ability to file appeals to curb small-value litigation; appeals are permitted by forum only when the prescribed tax-effect thresholds are exceeded. Failure to file an appeal in one assessment year or against one assessee does not constitute waiver or estoppel, and the department may appeal the same issue in other years or against other taxpayers. Manuals Income Tax Sat, 01 Apr 2023 13:31:00 +0530 https://www.taxtmi.com/manuals?id=2560