https://www.taxtmi.com/caselaws?id=271158 The Supreme Court applied CBDT Instruction No. 2/2005 on low tax effect and dismissed the appeal because the tax effect was below the filing threshold. The Department's submission that the dispute had recurring effect did not alter the result, as the Court noted that identical treatment had been accepted in other years and no appeals were filed in the High Court. The substantive legal question was not adjudicated and was expressly left open for consideration in an appropriate case. en-us Tue, 03 Nov 2015 00:00:00 +0530 Mon, 02 May 2016 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271158 The Supreme Court applied CBDT Instruction No. 2/2005 on low tax effect and dismissed the appeal because the tax effect was below the filing threshold. The Department's submission that the dispute had recurring effect did not alter the result, as the Court noted that identical treatment had been accepted in other years and no appeals were filed in the High Court. The substantive legal question was not adjudicated and was expressly left open for consideration in an appropriate case. Case-Laws Income Tax Tue, 03 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271158