https://www.taxtmi.com/caselaws?id=250851 The tribunal dismissed the Revenue's appeal, citing that CBDT Instruction No. 5/2014, setting a monetary limit of Rs. 4,00,000 for appeals before ITAT, applies to pending cases. As the tax effect in this case was below the limit, the appeal was deemed not maintainable and dismissed without further examination of the merits. The decision was rendered on 12/08/2014. en-us Tue, 12 Aug 2014 00:00:00 +0530 Wed, 27 Aug 2014 09:05:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250851 The tribunal dismissed the Revenue's appeal, citing that CBDT Instruction No. 5/2014, setting a monetary limit of Rs. 4,00,000 for appeals before ITAT, applies to pending cases. As the tax effect in this case was below the limit, the appeal was deemed not maintainable and dismissed without further examination of the merits. The decision was rendered on 12/08/2014. Case-Laws Income Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250851