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2017 (8) TMI 1366 - AT - Income TaxMonetary limit for filing of the appeal by the department before the Income Tax Appellate Tribunal - Addition on account of bogus purchases - Held that:- , perused the orders of the lower authorities and the material produced before us. We find that the ‘tax effect’ excluding the surcharge in the present appeal stands computed at ₹ 9,24,494/-. We are of the considered view that for the purpose of considering the amount of ‘tax effect’ as envisaged in CBDT Circular No. 21/2015, dated 10/12/2015, what has to be considered is the amount of tax excluding the amount of surcharge and education cess. Thus we are of the considered view that as the ‘tax effect’ involved in the present appeal is below the monetary ceiling contemplated in the CBDT Circular No. 21/2015, dated 10/12/2015, therefore, the appeal of the department is not maintainable.
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