https://www.taxtmi.com/caselaws?id=404923 Departmental appeals were held not maintainable where the tax effect fell below the CBDT's revised monetary threshold for appeals. The Tribunal declined to accept the Revenue's reliance on the alleged hawala-related exception because no established exception was shown on the record and prior Tribunal decisions had taken the same view. The appeals were therefore not entertained and were dismissed for low tax effect, subject only to the Department's liberty to seek restoration if another recognised exception later applied. en-us Wed, 27 Jan 2021 00:00:00 +0530 Sat, 06 Mar 2021 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404923 Departmental appeals were held not maintainable where the tax effect fell below the CBDT's revised monetary threshold for appeals. The Tribunal declined to accept the Revenue's reliance on the alleged hawala-related exception because no established exception was shown on the record and prior Tribunal decisions had taken the same view. The appeals were therefore not entertained and were dismissed for low tax effect, subject only to the Department's liberty to seek restoration if another recognised exception later applied. Case-Laws Income Tax Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404923