https://www.taxtmi.com/caselaws?id=365581 The ITAT Delhi dismissed the department's appeal and the assessee's Cross Objection due to the low tax effect, aligning with Section 268A of the Income Tax Act and CBDT Circular No. 3 of 2018. The judgment emphasized the need to adhere to the specified monetary limits for filing appeals, even retrospectively, and clarified the conditions for contesting adverse judgments regardless of tax effect. The decision, pronounced on 13/08/2018, underscored the importance of compliance with the Circular's provisions in determining the outcome of the appeal and Cross Objection. en-us Mon, 13 Aug 2018 00:00:00 +0530 Mon, 20 Aug 2018 08:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365581 The ITAT Delhi dismissed the department's appeal and the assessee's Cross Objection due to the low tax effect, aligning with Section 268A of the Income Tax Act and CBDT Circular No. 3 of 2018. The judgment emphasized the need to adhere to the specified monetary limits for filing appeals, even retrospectively, and clarified the conditions for contesting adverse judgments regardless of tax effect. The decision, pronounced on 13/08/2018, underscored the importance of compliance with the Circular's provisions in determining the outcome of the appeal and Cross Objection. Case-Laws Income Tax Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365581