https://www.taxtmi.com/caselaws?id=169180 A departmental appeal before the Tribunal is barred where the tax effect, excluding interest, falls below the monetary limit prescribed by the applicable CBDT instruction. The text states that CBDT Instruction No. 3 of 2011 fixed a threshold of Rs. 3 lakhs for Revenue appeals before the Tribunal, and the tax payable in the present matter was below that limit. On that basis, the Revenue's appeal was treated as not maintainable and dismissed. The operative principle is that the monetary threshold under the CBDT litigation policy governs maintainability of departmental appeals at the time of filing. en-us Fri, 29 Aug 2014 00:00:00 +0530 Mon, 06 Apr 2015 22:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169180 A departmental appeal before the Tribunal is barred where the tax effect, excluding interest, falls below the monetary limit prescribed by the applicable CBDT instruction. The text states that CBDT Instruction No. 3 of 2011 fixed a threshold of Rs. 3 lakhs for Revenue appeals before the Tribunal, and the tax payable in the present matter was below that limit. On that basis, the Revenue's appeal was treated as not maintainable and dismissed. The operative principle is that the monetary threshold under the CBDT litigation policy governs maintainability of departmental appeals at the time of filing. Case-Laws Income Tax Fri, 29 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169180