https://www.taxtmi.com/caselaws?id=301528 Revenue appeals below the revised litigation threshold under CBDT Circular No. 17 of 2019 are to be dismissed in limine as not maintainable when the tax effect falls within the prescribed limit. The Tribunal accepted the Circular's applicability on the parties' submissions and dismissed the Revenue's appeal on that basis. It also noted that the Revenue may seek restoration of the appeal if it can demonstrate that the Circular does not apply to the case. en-us Thu, 10 Oct 2019 00:00:00 +0530 Thu, 07 Apr 2022 20:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301528 Revenue appeals below the revised litigation threshold under CBDT Circular No. 17 of 2019 are to be dismissed in limine as not maintainable when the tax effect falls within the prescribed limit. The Tribunal accepted the Circular's applicability on the parties' submissions and dismissed the Revenue's appeal on that basis. It also noted that the Revenue may seek restoration of the appeal if it can demonstrate that the Circular does not apply to the case. Case-Laws Income Tax Thu, 10 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301528