https://www.taxtmi.com/caselaws?id=283580 Where the tax effect in a Revenue appeal is below the monetary threshold under CBDT Circular No. 3/2018 dated 11 July 2018, the appeal may be disposed of without examination of the substantive question raised. The Delhi HC recorded that the tax effect in this matter was below Rs. 50 lakh and, on that basis, disposed of the appeal without deciding the issue. The court also clarified that the underlying issue remained open, and the pending applications were disposed of as infructuous. en-us Wed, 26 Sep 2018 00:00:00 +0530 Mon, 30 Sep 2019 23:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283580 Where the tax effect in a Revenue appeal is below the monetary threshold under CBDT Circular No. 3/2018 dated 11 July 2018, the appeal may be disposed of without examination of the substantive question raised. The Delhi HC recorded that the tax effect in this matter was below Rs. 50 lakh and, on that basis, disposed of the appeal without deciding the issue. The court also clarified that the underlying issue remained open, and the pending applications were disposed of as infructuous. Case-Laws Income Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283580