https://www.taxtmi.com/caselaws?id=195436 The ITAT dismissed the Revenue's appeal against the ITAT order in ITA No. 418/Hyd/2014 as the tax effect did not exceed the mandatory limit of Rs. 10 lakhs when surcharge and education cess were excluded from the calculation. Despite objections regarding belated filing, the ITAT upheld that the tax effect should not include surcharge and cess, in line with previous judgments. The appeal was deemed not maintainable and thus dismissed, with the ITAT emphasizing the exclusion of surcharge and education cess in determining the tax effect. en-us Wed, 07 Dec 2016 00:00:00 +0530 Tue, 31 Oct 2017 10:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195436 The ITAT dismissed the Revenue's appeal against the ITAT order in ITA No. 418/Hyd/2014 as the tax effect did not exceed the mandatory limit of Rs. 10 lakhs when surcharge and education cess were excluded from the calculation. Despite objections regarding belated filing, the ITAT upheld that the tax effect should not include surcharge and cess, in line with previous judgments. The appeal was deemed not maintainable and thus dismissed, with the ITAT emphasizing the exclusion of surcharge and education cess in determining the tax effect. Case-Laws Income Tax Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195436