https://www.taxtmi.com/caselaws?id=290429 The Revenue's right to file an appeal before the Tribunal was examined against CBDT Circular No. 3/2018 dated 11.07.2018, which prescribes a monetary threshold for tax appeals. As the tax effect in the matter was below the applicable limit of Rs. 20 lakhs, the appeal fell outside the permissible filing threshold. The Tribunal therefore treated the appeal as not maintainable and dismissed it on the ground of low tax effect. en-us Tue, 04 Sep 2018 00:00:00 +0530 Fri, 25 Sep 2020 20:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290429 The Revenue's right to file an appeal before the Tribunal was examined against CBDT Circular No. 3/2018 dated 11.07.2018, which prescribes a monetary threshold for tax appeals. As the tax effect in the matter was below the applicable limit of Rs. 20 lakhs, the appeal fell outside the permissible filing threshold. The Tribunal therefore treated the appeal as not maintainable and dismissed it on the ground of low tax effect. Case-Laws Income Tax Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290429