Appeal Dismissed for Low Tax Effect under CBDT Circular; Question of Law Left Unresolved

The High Court of Madhya Pradesh dismissed the appeal due to the tax effect being less than one crore, in accordance with a Circular from the CBDT. The question of law was left unresolved, and the appeal did not fall within the Exceptional Clause of the Circular.

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The High Court of Madhya Pradesh dismissed the appeal as the tax effect was less than one crore, following a Circular issued by the CBDT. The question of law remains open, and the appeal is not covered under the Exceptional Clause of the Circular.

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