https://www.taxtmi.com/caselaws?id=254182 The High Court upheld the Income Tax Appellate Tribunal's decision to dismiss the department's appeal based on monetary limits set by the CBDT under Section 268A(1) of the Income Tax Act, 1961. The Court found that the appeal should not have been filed by the department due to the tax effect involved, in line with the statutory force of the CBDT circular. Consequently, the Court concluded that there was no substantial question of law and dismissed the appeal. en-us Thu, 18 Sep 2014 00:00:00 +0530 Mon, 15 Dec 2014 06:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254182 The High Court upheld the Income Tax Appellate Tribunal's decision to dismiss the department's appeal based on monetary limits set by the CBDT under Section 268A(1) of the Income Tax Act, 1961. The Court found that the appeal should not have been filed by the department due to the tax effect involved, in line with the statutory force of the CBDT circular. Consequently, the Court concluded that there was no substantial question of law and dismissed the appeal. Case-Laws Income Tax Thu, 18 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254182