| Question And Answer | |
|---|---|
| Subject: | ITAT APPEAL FEES |
| Category: | Income-Tax |
| Querist: | PARASHAR KHAMBHOLIYA |
| Answered by: | KSA Legal Chambers |
| Tags: | appeal, Appellate Tribunal, assessed income is loss, fess |
| Date: | September 20, 2023 |
KINDLY GIVE INFORMATION ABOUT ITAT APPEAL FEES IN CASE OF APPEAL WHERE AO HAS DONE ASSESSMENT WITH LOSS
Where assessee is assessed at a loss, its case would be governed by clause (d) of section 253(6) as clause (a) or (b) or (c) postulates assessment out of a positive figure and, in such a situation, court fee payable by assessee would be five hundred rupees only . Refer, Gibs Computer Ltd v.ITAT (2009)) 184 Taxman 342 /317 ITR 159 (Bom)( HC) .
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