HC imposes cost of Rs.50000 on Department for filing belated Appeal with it despite tax effect of less than Rs. 1 Crore.(25.02.2021) Leave a Comment / Daily Updates / By Team Bizsol HC imposes cost of Rs.50000 on Department for filing belated Appeal with it despite tax effect of less than Rs. 1 Crore. [ Case Law: PCIT Vs Indian Roadways Corp. Ltd. (Calcutta High Court)]