https://www.taxtmi.com/caselaws?id=281205 CBDT Circular No. 3/2018 raises the monetary threshold for departmental appeals before the Tribunal and applies to both pending appeals and future filings. Where the tax effect is below the prescribed limit, the Revenue's appeal is not maintainable and must be dismissed on that ground. The circular therefore restricts departmental litigation in low-tax-effect matters before the Tribunal. en-us Thu, 19 Jul 2018 00:00:00 +0530 Sat, 08 Jun 2019 07:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281205 CBDT Circular No. 3/2018 raises the monetary threshold for departmental appeals before the Tribunal and applies to both pending appeals and future filings. Where the tax effect is below the prescribed limit, the Revenue's appeal is not maintainable and must be dismissed on that ground. The circular therefore restricts departmental litigation in low-tax-effect matters before the Tribunal. Case-Laws Income Tax Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281205