The circular emphasizes the decision of Departmental appeals to be based on Merits of the case, aiming to reduce unnecessary litigation. In its latest Circular No. 5/2024 dated March 15, 2024, the Central Board of Direct Taxes (CBDT) has introduced … Continue reading CBDT Circular 5/2024: Guidelines for Departmental Appeals before ITAT/High Court and SLP/Appeal before Supreme Court