https://www.taxtmi.com/caselaws?id=756734 The Supreme Court declined to entertain the listed tax appeals because the tax effect in each matter was below the Rupees Two Crores threshold under CBDT Circular No. F.No.279/Misc.142/2007-ITJ(Pt.), dated 8 August 2019. On that administrative basis, the appeals were dismissed as non-entertainable, and the pending interlocutory applications were disposed of. The underlying issues concerned deduction under Sections 80IB and 80HHC and recomputation in light of precedent, but the low tax effect was the determinative ground for disposal. en-us Thu, 01 Aug 2024 00:00:00 +0530 Fri, 01 May 2026 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756734 The Supreme Court declined to entertain the listed tax appeals because the tax effect in each matter was below the Rupees Two Crores threshold under CBDT Circular No. F.No.279/Misc.142/2007-ITJ(Pt.), dated 8 August 2019. On that administrative basis, the appeals were dismissed as non-entertainable, and the pending interlocutory applications were disposed of. The underlying issues concerned deduction under Sections 80IB and 80HHC and recomputation in light of precedent, but the low tax effect was the determinative ground for disposal. Case-Laws Income Tax Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756734