https://www.taxtmi.com/caselaws?id=767845 The Bombay High Court noted that appeals filed in 2013 were governed by Instruction No. 3 of 2011, which contained no TDS exception. Circular No. 5 of 2024 introduced a TDS exception later, but the Court reiterated that this exception does not apply retrospectively, although the enhanced tax effect ceiling may apply to pending appeals. On that basis, the earlier withdrawal or disposal of the appeal was treated as proper, and restoration was declined. en-us Wed, 19 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767845 The Bombay High Court noted that appeals filed in 2013 were governed by Instruction No. 3 of 2011, which contained no TDS exception. Circular No. 5 of 2024 introduced a TDS exception later, but the Court reiterated that this exception does not apply retrospectively, although the enhanced tax effect ceiling may apply to pending appeals. On that basis, the earlier withdrawal or disposal of the appeal was treated as proper, and restoration was declined. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767845