https://www.taxtmi.com/caselaws?id=290900 Revenue appeals are not maintainable where the tax effect falls below the monetary limit prescribed in the applicable CBDT instruction for departmental appeals before the Tribunal. The Tribunal applied the low-tax-effect threshold, noted that the Revenue accepted the tax effect was below the prescribed limit, and dismissed the appeal as unadmitted. Condonation of delay did not alter the outcome because maintainability was barred on the monetary-limit ground. en-us Fri, 29 Jul 2016 00:00:00 +0530 Wed, 21 Oct 2020 09:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290900 Revenue appeals are not maintainable where the tax effect falls below the monetary limit prescribed in the applicable CBDT instruction for departmental appeals before the Tribunal. The Tribunal applied the low-tax-effect threshold, noted that the Revenue accepted the tax effect was below the prescribed limit, and dismissed the appeal as unadmitted. Condonation of delay did not alter the outcome because maintainability was barred on the monetary-limit ground. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290900