https://www.taxtmi.com/caselaws?id=278044 The Tribunal held that surcharge and education cess are part of the tax and should be included in the tax effect computation. As the tax effect exceeded the threshold set by CBDT Circular No. 21 of 2015, amounting to Rs. 10,06,362/-, the Revenue's appeal was deemed maintainable. The matter was disposed of with directions to address arguments on merit, and the order was pronounced on 15/05/2017. en-us Mon, 15 May 2017 00:00:00 +0530 Sun, 06 Jan 2019 06:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278044 The Tribunal held that surcharge and education cess are part of the tax and should be included in the tax effect computation. As the tax effect exceeded the threshold set by CBDT Circular No. 21 of 2015, amounting to Rs. 10,06,362/-, the Revenue's appeal was deemed maintainable. The matter was disposed of with directions to address arguments on merit, and the order was pronounced on 15/05/2017. Case-Laws Income Tax Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278044