https://www.taxtmi.com/caselaws?id=305984 CBDT Circular No. 21 of 2015 enhanced the monetary threshold for filing departmental appeals and applied retrospectively to pending matters. Where the tax effect falls below the prescribed limit, appeals before the Tribunal are to be withdrawn or not pursued. On that basis, the Revenue's appeal was held not maintainable and dismissed without consideration of the merits. en-us Fri, 30 Sep 2016 00:00:00 +0530 Tue, 03 Jan 2023 21:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305984 CBDT Circular No. 21 of 2015 enhanced the monetary threshold for filing departmental appeals and applied retrospectively to pending matters. Where the tax effect falls below the prescribed limit, appeals before the Tribunal are to be withdrawn or not pursued. On that basis, the Revenue's appeal was held not maintainable and dismissed without consideration of the merits. Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305984