https://www.taxtmi.com/caselaws?id=293864 The Tribunal held that the CBDT low tax effect instructions continued to bar the Revenue's appeal because the exception in Circular No. 03/2018 could not be extended beyond the categories expressly covered. It examined the relied-upon exception clause and found that sales tax department cases were not included in the listed agencies or categories. The Revenue's miscellaneous application seeking recall of the earlier dismissal was therefore rejected, and the prior disposal of the appeal on low tax effect grounds remained undisturbed. en-us Tue, 14 Jan 2020 00:00:00 +0530 Sat, 06 Mar 2021 09:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293864 The Tribunal held that the CBDT low tax effect instructions continued to bar the Revenue's appeal because the exception in Circular No. 03/2018 could not be extended beyond the categories expressly covered. It examined the relied-upon exception clause and found that sales tax department cases were not included in the listed agencies or categories. The Revenue's miscellaneous application seeking recall of the earlier dismissal was therefore rejected, and the prior disposal of the appeal on low tax effect grounds remained undisturbed. Case-Laws Income Tax Tue, 14 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293864