https://www.taxtmi.com/caselaws?id=288990 The Revenue's appeal was treated as not maintainable because the tax effect was below the CBDT monetary limit. The exception for additions based on information from external law enforcement agencies did not apply, as the material relied on came from the Department's Investigation Wing and was not treated as external law enforcement information. The later CBDT circular also did not assist the Revenue on the facts, so the appeal remained barred by the low tax effect. en-us Fri, 13 Mar 2020 00:00:00 +0530 Thu, 09 Jul 2020 09:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288990 The Revenue's appeal was treated as not maintainable because the tax effect was below the CBDT monetary limit. The exception for additions based on information from external law enforcement agencies did not apply, as the material relied on came from the Department's Investigation Wing and was not treated as external law enforcement information. The later CBDT circular also did not assist the Revenue on the facts, so the appeal remained barred by the low tax effect. Case-Laws Income Tax Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288990