https://www.taxtmi.com/caselaws?id=262169 Departmental tax appeals are subject to the CBDT monetary threshold, and they may still be pursued only where the matter falls within a specified exception requiring contest irrespective of revenue effect. Where the admitted tax effect is below the prescribed limit and no exception applies, the appeal is not maintainable and the merits are not examined. In this instance, the Revenue conceded that the tax effect was below the CBDT limit and that none of the exceptions were attracted, so the High Court declined to entertain the appeal. en-us Fri, 03 Jul 2015 00:00:00 +0530 Tue, 04 Aug 2015 05:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262169 Departmental tax appeals are subject to the CBDT monetary threshold, and they may still be pursued only where the matter falls within a specified exception requiring contest irrespective of revenue effect. Where the admitted tax effect is below the prescribed limit and no exception applies, the appeal is not maintainable and the merits are not examined. In this instance, the Revenue conceded that the tax effect was below the CBDT limit and that none of the exceptions were attracted, so the High Court declined to entertain the appeal. Case-Laws Income Tax Fri, 03 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262169