https://www.taxtmi.com/caselaws?id=190217 The appeal was dismissed solely because the tax effect was below the Rs. 10 lakh threshold, and the CBDT guideline bars filing appeals in such cases. The Court applied that administrative non-filing policy and declined to examine the merits, treating the low tax effect as the only ative ground for dismissal. en-us Tue, 19 Apr 2011 00:00:00 +0530 Thu, 09 Feb 2017 14:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190217 The appeal was dismissed solely because the tax effect was below the Rs. 10 lakh threshold, and the CBDT guideline bars filing appeals in such cases. The Court applied that administrative non-filing policy and declined to examine the merits, treating the low tax effect as the only ative ground for dismissal. Case-Laws Income Tax Tue, 19 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190217