https://www.taxtmi.com/caselaws?id=256452 The Tribunal dismissed the revenue's appeals as they fell below the prescribed monetary limit of Rs. 4 lakhs, as per CBDT Instruction No. 5/2014. Citing judicial precedents, the Tribunal applied the instruction retrospectively to pending cases, emphasizing the need to reduce litigation. The appeals were deemed not maintainable, highlighting the importance of enforcing monetary limits to achieve the intended reduction in pending cases. en-us Wed, 04 Feb 2015 00:00:00 +0530 Fri, 15 May 2015 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256452 The Tribunal dismissed the revenue's appeals as they fell below the prescribed monetary limit of Rs. 4 lakhs, as per CBDT Instruction No. 5/2014. Citing judicial precedents, the Tribunal applied the instruction retrospectively to pending cases, emphasizing the need to reduce litigation. The appeals were deemed not maintainable, highlighting the importance of enforcing monetary limits to achieve the intended reduction in pending cases. Case-Laws Income Tax Wed, 04 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256452