https://www.taxtmi.com/caselaws?id=255978 A tax appeal below the prescribed monetary threshold was held not maintainable because the binding departmental instruction fixing a tax effect limit of Rs. 10 lakh applied even to pending appeals. The Court therefore declined to entertain the appeal and dismissed it. As the appeal was not heard on merits, the consequential substantial questions of law were not separately adjudicated and were treated as answered in favour of the assessee and against the Revenue. en-us Mon, 19 Jan 2015 00:00:00 +0530 Sat, 31 Jan 2015 13:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255978 A tax appeal below the prescribed monetary threshold was held not maintainable because the binding departmental instruction fixing a tax effect limit of Rs. 10 lakh applied even to pending appeals. The Court therefore declined to entertain the appeal and dismissed it. As the appeal was not heard on merits, the consequential substantial questions of law were not separately adjudicated and were treated as answered in favour of the assessee and against the Revenue. Case-Laws Customs Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255978