https://www.taxtmi.com/caselaws?id=261736 The Tribunal concluded that the appeal filed by the Revenue was not maintainable as the tax effect was below the Rs. 4 lakh threshold specified in CBDT Instruction No. 5/2014. The appeal was dismissed in limine without considering the merits of the case, in line with various High Court judgments supporting the retrospective application of monetary limit instructions to reduce litigation burden. en-us Thu, 11 Jun 2015 00:00:00 +0530 Tue, 21 Jul 2015 06:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261736 The Tribunal concluded that the appeal filed by the Revenue was not maintainable as the tax effect was below the Rs. 4 lakh threshold specified in CBDT Instruction No. 5/2014. The appeal was dismissed in limine without considering the merits of the case, in line with various High Court judgments supporting the retrospective application of monetary limit instructions to reduce litigation burden. Case-Laws Income Tax Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261736