https://www.taxtmi.com/caselaws?id=252182 The Tribunal dismissed the revenue's appeal as the tax effect was below the prescribed monetary limit of Rs. 4 lakhs according to CBDT Instruction No. 5/2014. Citing judicial precedents, the decision aimed to reduce litigation with minimal tax impact. Despite no exceptions identified by the learned DR, the appeal was dismissed without assessing its merits. en-us Wed, 10 Sep 2014 00:00:00 +0530 Tue, 07 Oct 2014 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252182 The Tribunal dismissed the revenue's appeal as the tax effect was below the prescribed monetary limit of Rs. 4 lakhs according to CBDT Instruction No. 5/2014. Citing judicial precedents, the decision aimed to reduce litigation with minimal tax impact. Despite no exceptions identified by the learned DR, the appeal was dismissed without assessing its merits. Case-Laws Income Tax Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252182