GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (6) TMI 977 - ITAT DELHI

2015 (6) TMI 977 - ITAT DELHI - TMI - Low tax effect - maintainability of appeal - Held that:- As per the latest CBDT Instruction No. 5/2014 dated 10.7.2014, the Revenue is not supposed to prefer appeal having tax effect below ₹ 4 lacs against the First Appellate Order before the ITAT. This instruction regarding the pecuniary limit for preferring the appeal before the ITAT by the Revenue has now statutory force under sec. 268A of the Income-tax Act, 1961. Thus, present appeal has been pref .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2015 - SHRI I.C. SUDHIR AND SHRI J.S. REDDY Appellant by: Shri P. Dam Kanunjna, Sr. DR Respondent by: Shri V. Rajkumar, Adv. ORDER PER I.C. SUDHIR: JUDICIAL MEMBER At the outset of hearing, the Learned AR pointed out that the tax effect of the grounds raised in the appeal preferred by the Revenue is below ₹ 4 lacs, hence, as per the latest CBDT Instruction No. 5/2014 dated 10.07.2014, the present appeal is not maintainable. 2. The learned Senior DR did not object the above submissions of t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version