https://www.taxtmi.com/caselaws?id=760981 The monetary-limit circular exception was held not to extend to a dispute on the applicability of a double taxation avoidance agreement, because the exception was confined to TDS/TCS litigation. That argument therefore failed. The questions of law were also treated as already settled by the Supreme Court in Engineering Analysis, and the dismissal of review proceedings left no basis for further adjudication. The appeal was thus brought to an end because the asserted circular exception did not apply and the controlling Supreme Court ruling had already determined the substantive issue. en-us Mon, 14 Oct 2024 00:00:00 +0530 Wed, 30 Oct 2024 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760981 The monetary-limit circular exception was held not to extend to a dispute on the applicability of a double taxation avoidance agreement, because the exception was confined to TDS/TCS litigation. That argument therefore failed. The questions of law were also treated as already settled by the Supreme Court in Engineering Analysis, and the dismissal of review proceedings left no basis for further adjudication. The appeal was thus brought to an end because the asserted circular exception did not apply and the controlling Supreme Court ruling had already determined the substantive issue. Case-Laws Income Tax Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760981