https://www.taxtmi.com/caselaws?id=302754 Clause 10(e) of the CBDT monetary-limit circular was confined to additions based on information from external enforcement agencies such as CBI, ED, DRI, SFIO or DGGI. Information sourced from the Sales Tax Department of Maharashtra did not fall within that exception, so the departmental appeal could not rely on clause 10(e). The earlier dismissal of the tax case was therefore treated as consistent with the circular as amended by the later CBDT instruction, and the dismissal was upheld. en-us Mon, 16 Sep 2019 00:00:00 +0530 Thu, 16 Jun 2022 09:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302754 Clause 10(e) of the CBDT monetary-limit circular was confined to additions based on information from external enforcement agencies such as CBI, ED, DRI, SFIO or DGGI. Information sourced from the Sales Tax Department of Maharashtra did not fall within that exception, so the departmental appeal could not rely on clause 10(e). The earlier dismissal of the tax case was therefore treated as consistent with the circular as amended by the later CBDT instruction, and the dismissal was upheld. Case-Laws Income Tax Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302754