Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Monetary limit for filing an appeal - power of CBDT u/s 119 - ...

Income Tax

November 17, 2017

Monetary limit for filing an appeal - power of CBDT u/s 119 - the direction issued by the CBDT is binding on all subordinate officers and Section 268A(4) which has been amended with retrospective effect is applicable with all force in pending matters. - HC

View Source

 


 

You may also like:

  1. Expansion of scrutiny from the ‘Limited Scrutiny’ to ‘Complete Scrutiny - Addition u/s 68 - Since the CBDT Circular issued u/s. 119 of the Act is binding on the...

  2. Monetary limit for filing an appeal - ‘Tax effect’ less than the prescribed limit - CBDT has no power of issue any instruction with retrospective effect - SC

  3. Validity of Notice issued u/s 143(2) – expiry of 6 months - circulars or general directions, issued by the CBDT would be binding u/s 119, on all officers and persons,...

  4. Power to the CBDT - Instructions to subordinate authorities u/s 119 - amendment to the Rule 68B - legislative provisions cannot be amended by CBDT in exercise of its...

  5. Direct Tax Vivaad se Vishwas Act, 2020 - Though Section 10 of the VSV Act gives power to the CBDT to issue directions, yet this Court is of the view that the said...

  6. Interest pertaining to non-performing assets - Reversal of income - it is not CBDT which has issued circulars or guidelines under Section 119 of the Act. On the other...

  7. Revision u/s 263 - Purchase of land in the name of Employees showing the sum as loan to employees - Additions u/s 69/69B - Non conversion of limited scrutiny assessment...

  8. Condonation of delay in filing refund claim and claim of carry forward of losses - Power delegated to PCCIT, PCIT, CCIT, CIT based on monetary limits for acceptance or...

  9. Amendment of section 119. - instructions to subordinate authorities - It is proposed to make a reference to section 270A in the said clause (a) of sub-section (2) of...

  10. Circular No. 05/2024, issued by the Central Board of Direct Taxes (CBDT) under section 268A of the Income-tax Act, 1961, introduces measures to reduce litigation in...

  11. Regular Approval u/s 80G(5) - Constitutional Validity of circular - CBDT issues circulars enlarging the time limit even beyond the prescribed limit to mitigate the...

  12. Scope of the instructions issued by the CBDT - Exercise of power us/ 119 - A perusal of the said instruction shows that this is practically a search and seizure manual...

  13. Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect...

  14. Section 119 of the Income-tax Act, 1961 - Instructions to subordinate authorities - Condonation of delay in filing return of income under section 119(2)(b) in case of...

  15. Revision u/s 263 - scope of limited scrutiny - PCIT has directed the AO to pass the assessment order afresh ignoring that when the case is selected for limited scrutiny,...

 

Quick Updates:Latest Updates