https://www.taxtmi.com/caselaws?id=201514 The High Court rejected the revenue's appeal as it was not maintainable due to the tax effect being less than Rs.2 lakhs, per a circular issued by the Central Board of Direct Taxes. Despite instructions allowing appeals for substantial legal questions, the court found no evidence of a conscious decision to file the appeal beyond the monetary limits. The decision was solely based on maintainability, not the merits, and should not be binding in other proceedings. en-us Thu, 16 Dec 2010 00:00:00 +0530 Tue, 06 Sep 2011 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201514 The High Court rejected the revenue's appeal as it was not maintainable due to the tax effect being less than Rs.2 lakhs, per a circular issued by the Central Board of Direct Taxes. Despite instructions allowing appeals for substantial legal questions, the court found no evidence of a conscious decision to file the appeal beyond the monetary limits. The decision was solely based on maintainability, not the merits, and should not be binding in other proceedings. Case-Laws Income Tax Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201514