https://www.taxtmi.com/caselaws?id=299929 Revenue appeals below the prescribed tax effect threshold were not to be pressed and should have been withdrawn under CBDT Circular No. 21/2015 dated 10.12.2015. The ITAT Delhi dismissed the appeal in limine because the disputed tax effect was below Rs. 10 lakhs, and the statutory scheme required the Revenue to refrain from pursuing such matters. The dismissal was based on the low tax effect and the resulting obligation on the Revenue not to maintain the appeal. en-us Wed, 30 Mar 2016 00:00:00 +0530 Thu, 06 Jan 2022 07:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299929 Revenue appeals below the prescribed tax effect threshold were not to be pressed and should have been withdrawn under CBDT Circular No. 21/2015 dated 10.12.2015. The ITAT Delhi dismissed the appeal in limine because the disputed tax effect was below Rs. 10 lakhs, and the statutory scheme required the Revenue to refrain from pursuing such matters. The dismissal was based on the low tax effect and the resulting obligation on the Revenue not to maintain the appeal. Case-Laws Income Tax Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299929