https://www.taxtmi.com/caselaws?id=179271 The appeal by the Revenue challenging the CIT(A)-III, Rajkot's order under section 143(3) read with section 147 was dismissed by the Tribunal due to the tax effect falling below the monetary limit of Rs. 3,00,000 for filing an appeal before the Appellate Tribunal. The Tribunal did not address the merits of the case, including the disallowance of deduction under section 80IB, citing compliance with CBDT instruction No. 3 of 2011 and Section 268A of the Act. The decision highlighted the importance of adhering to monetary limits for maintaining appeals, emphasizing procedural compliance over substantive issues. en-us Thu, 02 Jan 2014 00:00:00 +0530 Thu, 25 Feb 2016 10:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179271 The appeal by the Revenue challenging the CIT(A)-III, Rajkot's order under section 143(3) read with section 147 was dismissed by the Tribunal due to the tax effect falling below the monetary limit of Rs. 3,00,000 for filing an appeal before the Appellate Tribunal. The Tribunal did not address the merits of the case, including the disallowance of deduction under section 80IB, citing compliance with CBDT instruction No. 3 of 2011 and Section 268A of the Act. The decision highlighted the importance of adhering to monetary limits for maintaining appeals, emphasizing procedural compliance over substantive issues. Case-Laws Income Tax Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179271