https://www.taxtmi.com/caselaws?id=252299 The tribunal dismissed the revenue's appeal as the tax effect was below the prescribed monetary limit of Rs. 4 lakh set by CBDT Instruction No. 5/2014. The tribunal held that the instruction applies to pending appeals to reduce litigation burden on the judicial system. The appeal was dismissed without delving into the merits, as no exceptions applied. en-us Tue, 09 Sep 2014 00:00:00 +0530 Fri, 17 Oct 2014 07:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252299 The tribunal dismissed the revenue's appeal as the tax effect was below the prescribed monetary limit of Rs. 4 lakh set by CBDT Instruction No. 5/2014. The tribunal held that the instruction applies to pending appeals to reduce litigation burden on the judicial system. The appeal was dismissed without delving into the merits, as no exceptions applied. Case-Laws Income Tax Tue, 09 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252299