https://www.taxtmi.com/caselaws?id=368624 Appeals were not entertained because the tax effect was below the monetary threshold and no exception under the applicable low tax effect circular was found to apply. The Court recorded that the matters did not fall within the circular dated 11.07.2018, as amended on 20.08.2018, and therefore declined to hear them on merits. The Department was left at liberty to seek revival if it could later show that any recognised exception covered the cases. en-us Tue, 18 Sep 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368624 Appeals were not entertained because the tax effect was below the monetary threshold and no exception under the applicable low tax effect circular was found to apply. The Court recorded that the matters did not fall within the circular dated 11.07.2018, as amended on 20.08.2018, and therefore declined to hear them on merits. The Department was left at liberty to seek revival if it could later show that any recognised exception covered the cases. Case-Laws Income Tax Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368624