https://www.taxtmi.com/caselaws?id=253332 The Court addressed the applicability of Circular Instruction No.3/2011 on filing Appeals in High Court based on tax effect, emphasizing the monetary limit of Rs. 10 lakhs. It clarified that dismissing Appeals solely on tax effect aimed to deter frivolous Appeals and save resources, without implying approval of Tribunal decisions. The Court affirmed its authority to examine substantial legal questions despite dismissing Appeals based on tax effect, ensuring future consideration of such issues. en-us Fri, 14 Nov 2014 00:00:00 +0530 Fri, 21 Nov 2014 12:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253332 The Court addressed the applicability of Circular Instruction No.3/2011 on filing Appeals in High Court based on tax effect, emphasizing the monetary limit of Rs. 10 lakhs. It clarified that dismissing Appeals solely on tax effect aimed to deter frivolous Appeals and save resources, without implying approval of Tribunal decisions. The Court affirmed its authority to examine substantial legal questions despite dismissing Appeals based on tax effect, ensuring future consideration of such issues. Case-Laws Income Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253332