https://www.taxtmi.com/caselaws?id=199162 The Appellate Tribunal ITAT Pune dismissed the departmental appeal filed by the revenue against the order of the CIT(A)-III Pune allowing provisions claimed by the assessee. The appeal was dismissed as the tax effect was below the monetary limit of Rs. 3 lakhs set by the CBDT Instructions dated 9.2.2011. Despite arguments raised by the assessee's representative regarding exceptions for substantial questions of law, the Tribunal upheld the dismissal based on the specified monetary limit, in line with CBDT Instructions and previous judgments. The appeal was ultimately dismissed on 12-11-2012. en-us Mon, 12 Nov 2012 00:00:00 +0530 Wed, 21 Feb 2018 17:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199162 The Appellate Tribunal ITAT Pune dismissed the departmental appeal filed by the revenue against the order of the CIT(A)-III Pune allowing provisions claimed by the assessee. The appeal was dismissed as the tax effect was below the monetary limit of Rs. 3 lakhs set by the CBDT Instructions dated 9.2.2011. Despite arguments raised by the assessee's representative regarding exceptions for substantial questions of law, the Tribunal upheld the dismissal based on the specified monetary limit, in line with CBDT Instructions and previous judgments. The appeal was ultimately dismissed on 12-11-2012. Case-Laws Income Tax Mon, 12 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199162