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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>SC Dismisses Civil Appeals with Tax Effect Below INR 2 Crores, Supporting Policy to Reduce Litigation Through Monetary Thresholds.</h1> The SC dismissed several civil appeals as the tax effect was below INR 2 crores, in accordance with a circular from the Government of India, Ministry of ... Maintainability of appeal before SC on low tax effect - Whether Deduction as computed u/s 80IB should be reduced from the deduction computed u/s. 80HHC - HC [2011 (1) TMI 1592 - BOMBAY HIGH COURT] decided issue in favour of assessee - HELD THAT:- As appellant(s) states that the tax effect in all these appeals is below Rupees Two Crores. In view of Circular No.F.No.279/Misc.142/2007-ITJ(Pt.), dated 8th August, 2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, we decline to entertain these appeals, which are consequently dismissed in terms of the said Circular. The pending interlocutory application, if any, also stand disposed of. The Supreme Court dismissed multiple civil appeals due to tax effect below Rupees Two Crores, following a circular issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes.

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