https://www.taxtmi.com/caselaws?id=273453 The Revenue's appeal was governed by the CBDT monetary limit circular read with section 268A of the Income-tax Act, 1961. Because the tax effect was below the prescribed threshold, the circular was treated as having statutory force and the appeal filed in breach of that limit was not maintainable. The matter could not be entertained on merits and stood dismissed. en-us Thu, 14 Jul 2016 00:00:00 +0530 Wed, 27 Jun 2018 17:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273453 The Revenue's appeal was governed by the CBDT monetary limit circular read with section 268A of the Income-tax Act, 1961. Because the tax effect was below the prescribed threshold, the circular was treated as having statutory force and the appeal filed in breach of that limit was not maintainable. The matter could not be entertained on merits and stood dismissed. Case-Laws Income Tax Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273453