https://www.taxtmi.com/circulars?id=67140 Para 10 is amended to mandate that adverse judgments in specified categories be contested on merits notwithstanding that the tax effect is below prescribed monetary limits or there is no tax effect. The specified categories are constitutional validity challenges; findings that Board orders/notifications/instructions/circulars are illegal or ultra vires; accepted Revenue Audit objections; additions for undisclosed foreign income/assets/bank accounts; additions based on information from external law enforcement/intelligence agencies; and cases where prosecution is pending. en-us Mon, 20 Aug 2018 00:00:00 +0530 Tue, 23 Jan 2024 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67140 Para 10 is amended to mandate that adverse judgments in specified categories be contested on merits notwithstanding that the tax effect is below prescribed monetary limits or there is no tax effect. The specified categories are constitutional validity challenges; findings that Board orders/notifications/instructions/circulars are illegal or ultra vires; accepted Revenue Audit objections; additions for undisclosed foreign income/assets/bank accounts; additions based on information from external law enforcement/intelligence agencies; and cases where prosecution is pending. Circulars Income Tax Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67140