https://www.taxtmi.com/caselaws?id=266124 Revenue's departmental appeal was found not maintainable because the tax effect was below the CBDT monetary limit for filing appeals, and the instruction was applied to pending matters as well, so the appeal was dismissed without a merits ruling. On the labour expense dispute, the claimed expenditure was considered not fully verifiable, but the original disallowance was viewed as excessive; the disallowance was therefore restricted on an estimated basis to 5% of the claimed amount, giving the assessee partial relief. en-us Sat, 03 Jan 2015 00:00:00 +0530 Sat, 17 Oct 2015 23:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266124 Revenue's departmental appeal was found not maintainable because the tax effect was below the CBDT monetary limit for filing appeals, and the instruction was applied to pending matters as well, so the appeal was dismissed without a merits ruling. On the labour expense dispute, the claimed expenditure was considered not fully verifiable, but the original disallowance was viewed as excessive; the disallowance was therefore restricted on an estimated basis to 5% of the claimed amount, giving the assessee partial relief. Case-Laws Income Tax Sat, 03 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266124