https://www.taxtmi.com/caselaws?id=252747 The tribunal dismissed the revenue's appeal based on the CBDT Instruction No. 5/2014, which sets a monetary limit for filing appeals. The tribunal upheld the principle that such instructions apply to pending cases to reduce unnecessary litigation where the tax effect is minimal. The decision aligns with the broader judicial consensus on the applicability of CBDT instructions to both prospective and retrospective cases. en-us Tue, 14 Oct 2014 00:00:00 +0530 Mon, 03 Nov 2014 06:07:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252747 The tribunal dismissed the revenue's appeal based on the CBDT Instruction No. 5/2014, which sets a monetary limit for filing appeals. The tribunal upheld the principle that such instructions apply to pending cases to reduce unnecessary litigation where the tax effect is minimal. The decision aligns with the broader judicial consensus on the applicability of CBDT instructions to both prospective and retrospective cases. Case-Laws Income Tax Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252747