https://www.taxtmi.com/caselaws?id=314350 Revenue appeals are not to be pursued where the tax effect falls below the prescribed monetary threshold under the applicable litigation policy. Applying the Board's Litigation Policy Instruction dated 02.11.2023, the tribunal found that the amount involved was below the limit and held the appeal not maintainable. The revenue challenge was therefore dismissed, and the connected cross-objection was also disposed of. The operative principle is that a sub-threshold tax effect bars filing or continuation of the revenue appeal under the policy. en-us Wed, 08 Nov 2023 00:00:00 +0530 Sat, 01 Jun 2024 15:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314350 Revenue appeals are not to be pursued where the tax effect falls below the prescribed monetary threshold under the applicable litigation policy. Applying the Board's Litigation Policy Instruction dated 02.11.2023, the tribunal found that the amount involved was below the limit and held the appeal not maintainable. The revenue challenge was therefore dismissed, and the connected cross-objection was also disposed of. The operative principle is that a sub-threshold tax effect bars filing or continuation of the revenue appeal under the policy. Case-Laws Customs Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314350