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The Tax Publishers CIT v. TCL India Holdings (P) Ltd. [ITA No. 2287 of 2013, dt. 6-5-2016] : 2016 TaxPub(DT) 2509 (Bom-HC) Measures to eliminate revenue appeals being dismissed at admission stage itself *Facts:* In an appeal arising on ALP transactions, the court had asked the department as to what is the position/stand the department has taken on similar/identical questions. Unable to reply to this a stricture was passed by the high court that the department be called to file an affidavit to that effect. Arising out of the affidavit the department has decided to capture questions of law point wise in its web page under a tab called legal corner which will be function by 15-6-2016. It was the plea of the respondent that questions accepted/rejected in positive or negative also be updated on this portal. Held that the department has to file an affidavit of the action taken on the legal corner until such time and a copy of the same will also go to respondent. Note: The new form 35 for appeals has online such grounds of appeal captured point wise electronically unfortunately there are only 3 serial numbers for 3 grounds of appeals and at times it may not be possible to capture all of it on the online form. It will be a good transparent, consistent approach to see the departmental stand on identical questions as most cases on TP are almost on identical grounds but being extremely controversial. This will enable assessees plan affairs better.

The Tax Publishers

CIT v. TCL India Holdings (P) Ltd. [ITA No. 2287 of 2013, dt. 6-5-2016] : 2016 TaxPub(DT) 2509 (Bom-HC)

Measures to eliminate revenue appeals being dismissed at admission stage itself

Facts:

In an appeal arising on ALP transactions, the court had asked the department as to what is the position/stand the department has taken on similar/identical questions. Unable to reply to this a stricture was passed by the high court that the department be called to file an affidavit to that effect. Arising out of the affidavit the department has decided to capture questions of law point wise in its web page under a tab called legal corner which will be function by 15-6-2016. It was the plea of the respondent that questions accepted/rejected in positive or negative also be updated on this portal.

Held that the department has to file an affidavit of the action taken on the legal corner until such time and a copy of the same will also go to respondent.

Note: The new form 35 for appeals has online such grounds of appeal captured point wise electronically unfortunately there are only 3 serial numbers for 3 grounds of appeals and at times it may not be possible to capture all of it on the online form. It will be a good transparent, consistent approach to see the departmental stand on identical questions as most cases on TP are almost on identical grounds but being extremely controversial. This will enable assessees plan affairs better.