https://www.taxtmi.com/caselaws?id=195700 The Tribunal dismissed the Revenue's appeal against CIT (A)'s order for assessment year 2008-2009 due to the tax effect being below Rs. 3 lakhs and not including education cess. The Tribunal held that tax effect should be calculated without including cess, following a judgment of the Hon'ble Delhi High Court. Consequently, the Revenue's appeal was deemed not maintainable and dismissed. The Cross Objection filed by the assessee in support of the CIT (A)'s order was also dismissed as a result. en-us Mon, 23 Dec 2013 00:00:00 +0530 Wed, 08 Nov 2017 14:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195700 The Tribunal dismissed the Revenue's appeal against CIT (A)'s order for assessment year 2008-2009 due to the tax effect being below Rs. 3 lakhs and not including education cess. The Tribunal held that tax effect should be calculated without including cess, following a judgment of the Hon'ble Delhi High Court. Consequently, the Revenue's appeal was deemed not maintainable and dismissed. The Cross Objection filed by the assessee in support of the CIT (A)'s order was also dismissed as a result. Case-Laws Income Tax Mon, 23 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195700