https://www.taxtmi.com/caselaws?id=35224 The Supreme Court held that arguments challenging the applicability of subsequent circulars on monetary limits for appeals cannot be raised at a later stage. The Court emphasized that the substantial questions of law in the appeal related to the Tribunal's finding on the arguable issue in the Miscellaneous Application. The appeal was rejected as the Court found no merit in the arguments raised by the Revenue, clarifying that the issue of circular applicability was not the primary focus of the appeal. en-us Mon, 18 Jan 2010 00:00:00 +0530 Wed, 07 Sep 2011 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35224 The Supreme Court held that arguments challenging the applicability of subsequent circulars on monetary limits for appeals cannot be raised at a later stage. The Court emphasized that the substantial questions of law in the appeal related to the Tribunal's finding on the arguable issue in the Miscellaneous Application. The appeal was rejected as the Court found no merit in the arguments raised by the Revenue, clarifying that the issue of circular applicability was not the primary focus of the appeal. Case-Laws Income Tax Mon, 18 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35224