Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Tax Effect Less than ₹60 lacs: ITAT Dismisses Revenue Appeal Respecting CBDT Circular
Appeal Against OrderIncome Tax
The ITAT (Income Tax Tribunal) dismissed a revenue appeal, respecting the CBDT (Central Board of Direct Taxes) circular concerning a low tax effect (less than ₹50 lakhs). The CBDT issues circulars to streamline litigation and avoid pursuing appeals in cases where the financial implications for the revenue are below a certain threshold. The tribunal's action aligns with this policy directive aimed at reducing unnecessary litigation.
