https://www.taxtmi.com/caselaws?id=364682 CBDT Circular No. 3 of 2018 on low tax effect led the Department to withdraw the special leave petition, and the Supreme Court dismissed it as withdrawn. The text reflects the practical impact of the circular in restricting litigation where the tax effect falls below the prescribed threshold. en-us Mon, 30 Jul 2018 00:00:00 +0530 Fri, 03 Aug 2018 08:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364682 CBDT Circular No. 3 of 2018 on low tax effect led the Department to withdraw the special leave petition, and the Supreme Court dismissed it as withdrawn. The text reflects the practical impact of the circular in restricting litigation where the tax effect falls below the prescribed threshold. Case-Laws Income Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364682