https://www.taxtmi.com/caselaws?id=305224 The Supreme Court held that the Instruction Order No. 5/2008 could be utilized for disposing of appeals involving low tax effect. Appeals filed before 15.05.2008 would be governed by the instructions in force at the time of filing. The Court clarified the applicability of Circular of 2011 to pending litigations and emphasized adherence to instructions. As there was no potential cascading effect, the appeals were allowed, setting aside the impugned judgment. Respondent's appeals were dismissed due to low tax effect, with questions of law left open. The decision aimed to ensure consistency and adherence to legal principles in such cases. en-us Wed, 23 Oct 2019 00:00:00 +0530 Tue, 22 Nov 2022 22:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305224 The Supreme Court held that the Instruction Order No. 5/2008 could be utilized for disposing of appeals involving low tax effect. Appeals filed before 15.05.2008 would be governed by the instructions in force at the time of filing. The Court clarified the applicability of Circular of 2011 to pending litigations and emphasized adherence to instructions. As there was no potential cascading effect, the appeals were allowed, setting aside the impugned judgment. Respondent's appeals were dismissed due to low tax effect, with questions of law left open. The decision aimed to ensure consistency and adherence to legal principles in such cases. Case-Laws Income Tax Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305224