TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>High Court Clarifies CBDT Instruction No.3 of 2011: Balancing Administrative and Statutory Provisions in Tax Appeals.</h1> The article discusses a High Court case involving the application of the Central Board of Direct Taxes (CBDT) Instruction No.3 of 2011, focusing on monetary limits for filing tax appeals. It examines the intersection of administrative instructions and statutory provisions, particularly Sections 260A and 268A of the Income Tax Act. The court's interpretation aligns with the National Litigation Policy, emphasizing reduced litigation and efficient judicial processes. The decision underscores the statutory nature of CBDT instructions, advocating for strategic litigation decisions by revenue authorities and offering relief to taxpayers by discouraging appeals in low-stake cases.
TaxTMI 
TaxTMI 