https://www.taxtmi.com/caselaws?id=293865 The Tribunal applied the CBDT monetary limit for departmental appeals and found that the tax effect was below the enhanced threshold under Circular No. 17/2019, which amended Circular No. 3/2018. As the appeal did not fall within any stated exception to the circular, the Revenue's appeal was held not maintainable and was dismissed without examining the merits of the additions. en-us Thu, 30 Jan 2020 00:00:00 +0530 Sat, 06 Mar 2021 09:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293865 The Tribunal applied the CBDT monetary limit for departmental appeals and found that the tax effect was below the enhanced threshold under Circular No. 17/2019, which amended Circular No. 3/2018. As the appeal did not fall within any stated exception to the circular, the Revenue's appeal was held not maintainable and was dismissed without examining the merits of the additions. Case-Laws Income Tax Thu, 30 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293865