https://www.taxtmi.com/caselaws?id=254413 The Tribunal dismissed the Revenue's appeal in limine based on CBDT Instruction No. 5/2014, setting monetary limits for filing appeals retrospectively. The Tribunal held that the appeal was not maintainable due to the low tax effect and emphasized reducing pending litigation. The decision aligned with various High Court judgments and aimed to minimize litigation burden. The appeal was dismissed without delving into the case's merits, highlighting the importance of adhering to the monetary limits for filing appeals. en-us Thu, 18 Dec 2014 00:00:00 +0530 Mon, 22 Dec 2014 06:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254413 The Tribunal dismissed the Revenue's appeal in limine based on CBDT Instruction No. 5/2014, setting monetary limits for filing appeals retrospectively. The Tribunal held that the appeal was not maintainable due to the low tax effect and emphasized reducing pending litigation. The decision aligned with various High Court judgments and aimed to minimize litigation burden. The appeal was dismissed without delving into the case's merits, highlighting the importance of adhering to the monetary limits for filing appeals. Case-Laws Income Tax Thu, 18 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254413