https://www.taxtmi.com/article/detailed?id=16646 Departmental appeals in income-tax matters are subject to monetary tax-effect limits, with interest and penalty included for threshold purposes. Tax effect must be calculated separately for each assessment year, and in composite orders or common orders involving multiple years or assessees, appeal lies only for the year or assessee crossing the applicable limit. The circular does not apply to constitutional validity challenges, cases where Board instructions are held ultra vires, accepted revenue audit objections, or cases where tax effect is not quantifiable, and it also extends to pending appeals. en-us Sat, 13 Jun 2026 08:37:40 +0530 Sat, 13 Jun 2026 08:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16646 Departmental appeals in income-tax matters are subject to monetary tax-effect limits, with interest and penalty included for threshold purposes. Tax effect must be calculated separately for each assessment year, and in composite orders or common orders involving multiple years or assessees, appeal lies only for the year or assessee crossing the applicable limit. The circular does not apply to constitutional validity challenges, cases where Board instructions are held ultra vires, accepted revenue audit objections, or cases where tax effect is not quantifiable, and it also extends to pending appeals. Articles Income Tax Sat, 13 Jun 2026 08:37:40 +0530 https://www.taxtmi.com/article/detailed?id=16646