https://www.taxtmi.com/caselaws?id=70896 The Revenue's appeal challenging the deletion of an addition of Rs. 1,55,000 for unexplained investment in building construction was dismissed by the Tribunal. The Tribunal held that appeals must adhere to CBDT Instruction No. 1979, considering only the "tax effect," excluding interest. As the tax effect was below Rs. 1,00,000, the Revenue's appeal was in violation of the instruction and was dismissed. The cross-objection by the assessee was also dismissed. en-us Tue, 17 Sep 2002 00:00:00 +0530 Tue, 19 Apr 2011 18:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70896 The Revenue's appeal challenging the deletion of an addition of Rs. 1,55,000 for unexplained investment in building construction was dismissed by the Tribunal. The Tribunal held that appeals must adhere to CBDT Instruction No. 1979, considering only the "tax effect," excluding interest. As the tax effect was below Rs. 1,00,000, the Revenue's appeal was in violation of the instruction and was dismissed. The cross-objection by the assessee was also dismissed. Case-Laws Income Tax Tue, 17 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70896