https://www.taxtmi.com/caselaws?id=260527 The tribunal dismissed the revenue's appeal in limine, citing the revised monetary limits set by CBDT Instruction No. 5/2014. The appeal was found not maintainable due to the low tax effect and the absence of applicable exceptions. The tribunal emphasized the need to reduce litigation involving minimal tax effect and concluded the appeal accordingly. en-us Mon, 01 Jun 2015 00:00:00 +0530 Tue, 16 Jun 2015 08:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260527 The tribunal dismissed the revenue's appeal in limine, citing the revised monetary limits set by CBDT Instruction No. 5/2014. The appeal was found not maintainable due to the low tax effect and the absence of applicable exceptions. The tribunal emphasized the need to reduce litigation involving minimal tax effect and concluded the appeal accordingly. Case-Laws Income Tax Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260527