https://www.taxtmi.com/caselaws?id=385436 Delay was condoned and the Court then applied the CBDT's administrative de minimis tax-effect threshold under the 8 August 2019 circular. Because the tax effect in the matter was below the prescribed limit, the Court found no basis to interfere and dismissed the special leave petition. The order reflects use of the circular as a litigational filtering policy, with the low tax effect being decisive on maintainability for interference. en-us Fri, 23 Aug 2019 00:00:00 +0530 Thu, 05 Sep 2019 07:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385436 Delay was condoned and the Court then applied the CBDT's administrative de minimis tax-effect threshold under the 8 August 2019 circular. Because the tax effect in the matter was below the prescribed limit, the Court found no basis to interfere and dismissed the special leave petition. The order reflects use of the circular as a litigational filtering policy, with the low tax effect being decisive on maintainability for interference. Case-Laws Income Tax Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385436