https://www.taxtmi.com/caselaws?id=301921 Appeal was dismissed for low tax effect under Circular No. 17/2019 dated 08.08.2019, so the court did not decide the substantial questions of law and left them open. Liberty was granted to the Revenue to seek restoration if the tax effect later exceeds the prescribed threshold. en-us Tue, 23 Mar 2021 00:00:00 +0530 Tue, 26 Apr 2022 20:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301921 Appeal was dismissed for low tax effect under Circular No. 17/2019 dated 08.08.2019, so the court did not decide the substantial questions of law and left them open. Liberty was granted to the Revenue to seek restoration if the tax effect later exceeds the prescribed threshold. Case-Laws Income Tax Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301921