INCOME TAX APPELLATE TRIBUNAL
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TribunalA tribunal, generally, is any person or institution with authority to judge, adjudicate on, or determine claims or disputes—whether or not it is called a tribunal in its title. For example, an advocate who appears before a court with a single judge could describe that judge as "their tribunal". Many governmental bodies are titled "tribunals" to emphasize that they are not courts of normal jurisdiction. For instance, the International Criminal Tribunal for Rwanda was a body specially constituted under international law; in Great Britain, employment tribunals are bodies set up to hear specific employment disputes. In many but not all cases, tribunal implies a judicial or quasi-judicial body with a lesser degree of formality than a court, in which the normal rules of evidence and procedure may not apply, and whose presiding officers are frequently neither judges nor magistrates. Private judicial bodies are also often-styled tribunals. Tribunal is not conclusive of a body's function; in Great Britain, the Employment Appeal Tribunal is a superior court of record. The term is derived from the tribunes, magistrates of the Classical Roman Republic. Tribunal originally referred to the office of the tribunes, and the term is still sometimes used in this sense in historical writings. The tribunal was the platform upon which the presiding authority sat; having a raised position physically was symbolic of their higher position regarding the adjudication of the law.
List of agencies of the government of IndiaThis is a list of all ministries, departments, and agencies of the Government of India.
Indian Revenue ServiceThe Indian Revenue Service (IAST: Bhāratīya Rājasva Sevā), often abbreviated as IRS, is a civil service that is primarily responsible for collecting and administering direct and indirect taxes. As a central civil service under Group A of the executive branch of the Government of India, it functions under the Department of Revenue of the Ministry of Finance and is under the administrative direction of the Revenue Secretary and the ministerial command of the Minister of Finance. The IRS comprises two branches, Indian Revenue Service (Income Tax) and Indian Revenue Service (Custom & Indirect Taxes), controlled by two separate statutory bodies, the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC). The duties of the IRS (IT) include among others, formulation of domestic direct tax policy (through the Tax Policy and Legislation Section), formulation of international tax policy (through the Foreign Tax and Tax Research Division), handling policy matters in respect of investigation of tax evasion (through the Investigation Section), updating, resolving and maintaining the relevant laws (through the ITA Division), administering the direct tax policy (through its field offices across the country), and administering all the associated administrative functions pertaining to direct taxes. The duties of the IRS (C&IT) include formulation and enforcement of policy concerning the Goods and Services Tax, prevention of smuggling, and administration of matters related to Customs and Narcotics. In the 2017-2018 financial year (i.e. 1 April 2017 to 31 March 2018), the IRS (IT) received 5,87,13,458 returns and collected direct taxes amounting to ₹11.37 trillion, spending ₹60,000 (equivalent to ₹91,000 or US$1,100 in 2023) for every ₹1,000 (equivalent to ₹1,500 or US$18 in 2023) it collected. The relative contribution of direct tax to the overall tax collection of the Central Government has risen from about 36% to 56% over the period of 2000–01 to 2013–14. The contribution of direct tax-to-GDP has doubled (from about 3% to 6%) during the same period.
Vodafone IndiaVodafone India was the Indian subsidiary of UK-based Vodafone Group and was a provider of telecommunications services in India with its operational head office in Mumbai. As of March 2018, Vodafone India had a market share of 21%, and with its merger with Idea, the collective Vodafone Idea network has approximately 375 million subscribers and is the third largest mobile telecommunications network in India.
Courts in DelhiCourts in the National Capital Territory (NCT) of Delhi include: Supreme Court of India High Court of Delhi 7 district courts of Delhi Various other tribunals
Income Tax Appellate TribunalIndia's Income Tax Appellate Tribunal (ITAT) was the first experiment in tribunalization in the history of India. It was set up on 25 January 1941 by virtue of section 5A of the Income Tax Act, 1922. It is second appellate authority under the direct taxes and first independent forum in its appellate hierarchy. The orders passed by the ITAT can be subjected to appellate challenge, on substantial questions of law, before the respective High Court. With a view to ensure highest degree of independence of the ITAT, it functions under the Department of Legal Affairs in the Ministry of Law and Justice, and is kept away from any kind of control by the Ministry of Finance. Justice Chandrakant Vasant Bhadang a retired Judge of Bombay High Court has been appointed as president of the tribunal on 23 October 2023. The appeals before the Income Tax Appellate Tribunal are generally heard by a division bench- consisting of one judicial member and one accountant member. In cases involving assessed income of less than₹15 lakh (US$18,000), however, any one Member, though with a work experience of minimum five years in the Tribunal, can decide the appeals in a single member bench as well. Monetary limit for deciding an appeal by a single member Bench of ITAT enhanced from ₹15 lakh (US$18,000) to ₹50 lakh (US$59,000) in 2016 Union budget of India. In case of conflict of opinions by the division benches on the issues involved in an appeal, the appeals are sometimes heard by the special benches consisting of three of more members- at least one of which must be a judicial member and at least one of which must be an accountant member. The Indian Income Tax Appellate Tribunal is considered to be a very successful experiment in tribunalization and is often cited to justify more steps in this direction.
Tribunals in IndiaTribunals in India are quasi-judicial bodies for settling various administrative and tax-related disputes, including matters that are under the jurisdiction of Central Administrative Tribunal (CAT), Income Tax Appellate Tribunal (ITAT), Customs, Excise and Service Tax Appellate Tribunal (CESTAT), National Green Tribunal (NGT), and Securities Appellate Tribunal (SAT), among others. Tribunals in India are governed by The Tribunals Reforms Act, 2021. Armed Forces Tribunal (AFT) is a military tribunal in India. It was established under the Armed Forces Tribunal Act, 2007. The National Company Law Tribunal is a quasi-judicial body in India that adjudicates issues relating to Indian companies. National Company Law Appellate Tribunal (NCLAT) was constituted under Section 410 of the Companies Act, 2013 for hearing appeals against the orders of National Company Law Tribunal(s) (NCLT), with effect from 1 June 2016. There are 14 Tribunals in India.
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