https://www.taxtmi.com/caselaws?id=384563 CBDT's circular enhancing monetary limits for departmental appeals was treated as a modification of the existing litigation policy, so the retrospective wording in the earlier circular continued to apply to pending as well as future appeals. Revenue appeals falling below the prescribed tax-effect threshold were therefore not maintainable and were treated as withdrawn. en-us Wed, 14 Aug 2019 00:00:00 +0530 Sat, 03 Oct 2020 20:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384563 CBDT's circular enhancing monetary limits for departmental appeals was treated as a modification of the existing litigation policy, so the retrospective wording in the earlier circular continued to apply to pending as well as future appeals. Revenue appeals falling below the prescribed tax-effect threshold were therefore not maintainable and were treated as withdrawn. Case-Laws Income Tax Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384563