Case Law Details
Case Name : The Commissioner of Income Tax Vs. M/s Gillette India Ltd. (Rajasthan High Court)
Appeal Number : D.B. Income Tax Appeal No. 873 / 2008
Date of Judgement/Order : 31/10/2017
Related Assessment Year :
Courts :
All High Courts Rajasthan High Court
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CIT Vs. M/s Gillette India Ltd. (Rajasthan High Court)
Instant appeal is directed against order of the Income Tax Appellate Tribunal and indisputably the tax effect as brought to our notice, is less than Rs. 20 lac.
A Circular No. 21/2015 has been issued by the Central Board of Direct Taxes dated 10.12.2015 in exercise of its power u/sec. 268A (1) of the Income-tax Act 1961 in super session of the Boards instruction No. 5/2014 date 10.7.2014 regularizing the monetary limits for filing the appeal by the Revenue before the Tribunal, High Courts and Apex Court with an object for reducing litigation. Relevant para nos.3, 8, 9 and 10 reads ad infra :-
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