https://www.taxtmi.com/caselaws?id=265254 The appeal by revenue before the Appellate Tribunal ITAT Kolkata was dismissed as the tax effect was below the prescribed monetary limits for filing appeals. The decision was based on the CBDT's Instruction No. 3/2011, which specified the monetary limits for filing departmental appeals. The judgment upheld the dismissal of the revenue's appeal due to the tax effect falling below the prescribed limit of Rs. 3 lakhs. en-us Wed, 27 Aug 2014 00:00:00 +0530 Fri, 09 Oct 2015 07:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265254 The appeal by revenue before the Appellate Tribunal ITAT Kolkata was dismissed as the tax effect was below the prescribed monetary limits for filing appeals. The decision was based on the CBDT's Instruction No. 3/2011, which specified the monetary limits for filing departmental appeals. The judgment upheld the dismissal of the revenue's appeal due to the tax effect falling below the prescribed limit of Rs. 3 lakhs. Case-Laws Income Tax Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265254