https://www.taxtmi.com/caselaws?id=235231 Departmental appeals under section 260A were treated as not maintainable where the subject-matter in each appeal was below the prescribed monetary limit for departmental litigation. Although questions concerning the rate of tax deduction and the effect of the Double Taxation Avoidance Agreement were noted, the Court did not examine them because the monetary threshold was decisive. The objection to maintainability was accepted on that basis, and the appeals were dismissed as barred by the limit. en-us Wed, 23 Jan 2013 00:00:00 +0530 Wed, 17 Jul 2013 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235231 Departmental appeals under section 260A were treated as not maintainable where the subject-matter in each appeal was below the prescribed monetary limit for departmental litigation. Although questions concerning the rate of tax deduction and the effect of the Double Taxation Avoidance Agreement were noted, the Court did not examine them because the monetary threshold was decisive. The objection to maintainability was accepted on that basis, and the appeals were dismissed as barred by the limit. Case-Laws Income Tax Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235231