https://www.taxtmi.com/caselaws?id=294281 CBDT Circular No. 17/2019 revised the monetary limit for departmental appeals before the ITAT to Rs. 50,00,000, enhancing the earlier threshold under Circular No. 3/2018. Where the disputed tax effect falls below the applicable limit, the appeal is not maintainable and cannot be entertained. On that basis, the departmental appeal was dismissed for low tax effect. en-us Wed, 21 Aug 2019 00:00:00 +0530 Fri, 02 Apr 2021 22:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294281 CBDT Circular No. 17/2019 revised the monetary limit for departmental appeals before the ITAT to Rs. 50,00,000, enhancing the earlier threshold under Circular No. 3/2018. Where the disputed tax effect falls below the applicable limit, the appeal is not maintainable and cannot be entertained. On that basis, the departmental appeal was dismissed for low tax effect. Case-Laws Income Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294281