https://www.taxtmi.com/caselaws?id=403920 The Tribunal upheld the original order dismissing the Revenue's appeal due to low tax effect. It highlighted the importance of considering subsequent CBDT Circulars and special orders in determining the applicability of monetary limits for filing appeals. The Tribunal dismissed the miscellaneous application filed by the Revenue, stating it was not maintainable in light of the discussion on interpreting and applying CBDT Circulars and special orders in pending appeals. en-us Wed, 09 Dec 2020 00:00:00 +0530 Wed, 10 Feb 2021 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403920 The Tribunal upheld the original order dismissing the Revenue's appeal due to low tax effect. It highlighted the importance of considering subsequent CBDT Circulars and special orders in determining the applicability of monetary limits for filing appeals. The Tribunal dismissed the miscellaneous application filed by the Revenue, stating it was not maintainable in light of the discussion on interpreting and applying CBDT Circulars and special orders in pending appeals. Case-Laws Income Tax Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403920