Thursday, June 14, 2018

CBDT: Proposes amendments in Forms 36/36A for filing appeals / cross objections before ITAT

CBDT issues draft notification substituting old Forms 36/36A with new Forms for filing appeals / cross objections before ITAT, with a view to rationalise these Forms to make them more informative; The new Forms seek additional details about appellant, respondent, pending appeals, amount disputed in appeal or cross-objections; Invites stakeholders’ comments by July 2nd. 

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Delhi HC holds 10% pre-deposit requirement for penalty-only appeals inapplicable where SCN was issued before amendment

  This Tax Alert summarizes a recent ruling of the Delhi High Court (HC) [1] on whether the newly introduced pre-deposit requirement for fi...