https://www.taxtmi.com/caselaws?id=385780 The Tribunal dismissed the Revenue's appeal due to the tax effect being below the prescribed limit as per CBDT Circulars, without considering the case's merits. The amended Circular No. 17/2019 was held applicable to pending appeals, allowing relaxation in monetary limits for departmental appeals. The Tribunal granted the Department the option to file a Miscellaneous Application if the tax effect exceeded the limit or met other specified conditions. en-us Mon, 26 Aug 2019 00:00:00 +0530 Fri, 13 Sep 2019 06:00:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385780 The Tribunal dismissed the Revenue's appeal due to the tax effect being below the prescribed limit as per CBDT Circulars, without considering the case's merits. The amended Circular No. 17/2019 was held applicable to pending appeals, allowing relaxation in monetary limits for departmental appeals. The Tribunal granted the Department the option to file a Miscellaneous Application if the tax effect exceeded the limit or met other specified conditions. Case-Laws Income Tax Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385780