https://www.taxtmi.com/caselaws?id=120796 The Tribunal dismissed the revenue's appeal as the tax effect was below the prescribed limit set by CBDT instructions, emphasizing adherence to avoid unnecessary litigation and protect small assessees' interests. The decision was in line with the binding nature of CBDT instructions, as reinforced by a Delhi High Court precedent supporting appeal dismissal for non-compliance with tax effect thresholds. en-us Mon, 10 Dec 2007 00:00:00 +0530 Tue, 24 Jul 2012 14:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120796 The Tribunal dismissed the revenue's appeal as the tax effect was below the prescribed limit set by CBDT instructions, emphasizing adherence to avoid unnecessary litigation and protect small assessees' interests. The decision was in line with the binding nature of CBDT instructions, as reinforced by a Delhi High Court precedent supporting appeal dismissal for non-compliance with tax effect thresholds. Case-Laws Income Tax Mon, 10 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120796