https://www.taxtmi.com/caselaws?id=434609 The court dismissed the Revenue's appeal as not maintainable due to the tax effect being below the monetary limit set by the CBDT Circular No. 3/2018. The audit objection raised by the Revenue was found to be unrelated to the issue in dispute, as it was not accepted by the department. Consequently, the appeal was dismissed at the admission stage with no order as to costs. en-us Tue, 21 Feb 2023 00:00:00 +0530 Fri, 12 May 2023 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434609 The court dismissed the Revenue's appeal as not maintainable due to the tax effect being below the monetary limit set by the CBDT Circular No. 3/2018. The audit objection raised by the Revenue was found to be unrelated to the issue in dispute, as it was not accepted by the department. Consequently, the appeal was dismissed at the admission stage with no order as to costs. Case-Laws Income Tax Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434609