https://www.taxtmi.com/caselaws?id=282744 The court dismissed the appeal based on the applicability of CBDT Circular No.21 of 2015, which sets a monetary limit for filing appeals by the Revenue. The circular was deemed to apply retrospectively to pending appeals, including the case in question where the tax effect was below the threshold. The court emphasized that the circular's retrospective effect was in line with previous Supreme Court decisions. As the monetary limit for filing appeals was not met and no caveats from a relevant case applied, the appeal was dismissed without costs awarded. en-us Wed, 18 Apr 2018 00:00:00 +0530 Wed, 21 Aug 2019 20:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282744 The court dismissed the appeal based on the applicability of CBDT Circular No.21 of 2015, which sets a monetary limit for filing appeals by the Revenue. The circular was deemed to apply retrospectively to pending appeals, including the case in question where the tax effect was below the threshold. The court emphasized that the circular's retrospective effect was in line with previous Supreme Court decisions. As the monetary limit for filing appeals was not met and no caveats from a relevant case applied, the appeal was dismissed without costs awarded. Case-Laws Income Tax Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282744