https://www.taxtmi.com/caselaws?id=250984 The appeals were dismissed due to the tax effect being below the specified threshold, as per CBDT Circular No. 1979, despite the substantive issue raised by the appellant regarding Section 40A(2) of the Income Tax Act. The court did not delve into the merits of the case but focused on the procedural requirement of the tax effect threshold for appeal filings. en-us Tue, 12 Aug 2014 00:00:00 +0530 Mon, 01 Sep 2014 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250984 The appeals were dismissed due to the tax effect being below the specified threshold, as per CBDT Circular No. 1979, despite the substantive issue raised by the appellant regarding Section 40A(2) of the Income Tax Act. The court did not delve into the merits of the case but focused on the procedural requirement of the tax effect threshold for appeal filings. Case-Laws Income Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250984