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<h1>High Court dismisses appeals for tax years 1993-97 due to low tax impact. Tribunal order revised accordingly.</h1> The High Court of Bombay disposed of appeals for Assessment Years 1993-94 to 1996-97 due to the tax effect being less than Rs. 20 lakhs, in line with a ... Monetary limit - maintainability of appeal - Held that:- As learned Counsel for the appellant submits that the tax effect involved in the present appeals are less than ₹ 20 lakhs and as per the CBDT Circular No.21 of 2015 dated 10th December, 2015, the department has taken a policy decision not to prosecute the appeals wherein the tax effect is less than ₹ 20 lakhs. Appeals stand disposed of. The High Court of Bombay disposed of appeals for Assessment Years 1993-94 to 1996-97 as tax effect was less than Rs. 20 lakhs, following a policy decision by the department. The Tribunal's impugned order was considered in light of this decision.
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