https://www.taxtmi.com/caselaws?id=456731 CBDT monetary limit instructions applied to pending departmental appeals, so the Revenue's appeal was barred where the tax effect was below the prescribed threshold and no stated exception applied. Section 268A of the Income-tax Act, 1961 confirmed the binding character of those monetary limit directions for departmental litigation. On that basis, the appeal was held not maintainable and was dismissed for low tax effect. en-us Mon, 05 Apr 2021 00:00:00 +0530 Sat, 10 Aug 2024 18:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456731 CBDT monetary limit instructions applied to pending departmental appeals, so the Revenue's appeal was barred where the tax effect was below the prescribed threshold and no stated exception applied. Section 268A of the Income-tax Act, 1961 confirmed the binding character of those monetary limit directions for departmental litigation. On that basis, the appeal was held not maintainable and was dismissed for low tax effect. Case-Laws Income Tax Mon, 05 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456731