https://www.taxtmi.com/caselaws?id=388155 The appeal filed by the Revenue in I.T.A. No.471/Lkw/2017 was dismissed due to low tax effect not exceeding ? 50 lakhs, as per CBDT Circular No.17/2019. Additionally, in I.T.A. No.470/Lkw/2017, the penalty imposed under section 271(1)(c) was deleted as it was issued after the statutory limitation period of six months. Consequently, both appeals were dismissed by the Tribunal. en-us Fri, 20 Sep 2019 00:00:00 +0530 Sat, 09 Nov 2019 06:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388155 The appeal filed by the Revenue in I.T.A. No.471/Lkw/2017 was dismissed due to low tax effect not exceeding ? 50 lakhs, as per CBDT Circular No.17/2019. Additionally, in I.T.A. No.470/Lkw/2017, the penalty imposed under section 271(1)(c) was deleted as it was issued after the statutory limitation period of six months. Consequently, both appeals were dismissed by the Tribunal. Case-Laws Income Tax Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388155