Category: Procedures/Guidelines

Revision of monetary limits for filing appeals by the Department before Income tax Appellate Tribunals, High Courts and Supreme Court- measures for reducing litigation.

NOTIFICATION NO 45/2008, Dated: March 24, 2008 In exercise of the powers conferred by Section 295 of the Income-tax read with sub-section (2) of Section 14A of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes …

Section 14A: Method for determining amount of expenditure in relation to income not includible in total income. Read More »

At a meeting held on 18th January 2008 with the members of the ITAT Bar Association, Delhi, the Hon’ble President has addressed a number of important issues concerning the functioning of the Tribunal. Click here to see the Minutes of …

Minutes of the Meeting with the Hon’ble President of the ITAT Read More »

INCOME TAX APPELLATE TRIBUNAL: DELHI BENCHES, NEW DELHI F.No. 70-Jd(ATD) / 07 Dated the 26th November, 2007 Sub: Preparation and submission of Paper Books ā€“ regarding. It is observed that the guidelines issued under the general Circular No F. 70Jd(ATD)/94, …

ITAT Guidelines for filing of paper Books Read More »

Income Tax Appellate Tribunal, Mumbai Benches, Mumbai Notice 18th September 2007 It has been decided to transfer all the appeals concerning International Taxation, Double Taxation Avoidance Agreement & Transfer Pricing to ā€œLā€ Bench. All the Benches, in the light of …

International Taxation Bench of ITAT Read More »

Instruction No 8/2007, Dated: August 30, 2007 Subject:- Revision of Schedule of fees payable to Standing Counsels for the Income-tax Department before various High Courts – Appointment of Counsels – Guidelines regarding. 1. The President is pleased to sanction revised …

Revision of Schedule of fees payable to Standing Counsels for the Income-tax Department Read More »

Revision of monetary limits for filing appeals by the department before various appellate bodies or appellate authorities Instruction No. 5 dated 16-7-2007   Reference is invited to Board’s Instruction No. 02/2005, dated 24-10-2005 wherein monetary limits for filing appeals before …

Revision in Monetary Limits for filing Departmental Appeals before the Appellate Authorities Read More »

INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI Guidelines for the Stay Petitions filed before the Income Tax Appellate Tribunal The guidelines were framed at the meeting held on 3rd April 2007. Present in the meeting: Shri G.E.Veerabhadrappa (VP) Shri K.P.T.Thangal …

Guidelines for Stay Petitions filed before the Income Tax Appellate Tribunal Read More »

see amended version here Work allocation – Representation of CIT(DRs) and Sr. DRs. before ITAT Work allocation of CIT(DRs)/Sr. DRs regarding- Reference is invited to Boards earlier Instruction No. 9 dated 15.9.2003 on the subject of work allocation of CIT(DRs)/Sr. …

Work allocation – Representation of CIT(DRs) and Sr. DRs. before ITAT Read More »

APPEALS BY DEPARTMENT – MONETARY LIMITS FOR FILING APPEALS F. No. 279/Misc.64/05-ITJ GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE Central Board of Direct Taxes New Delhi, dated the 24th October, 2005 To All Chief Commissioners of Income-tax and …

Monetary Limits for filing Departmental Appeals before the Appellate Authorities Read More »