https://www.taxtmi.com/caselaws?id=770464 Where the tax effect in a departmental appeal falls below the prescribed monetary threshold, the appeal is not maintainable and must be dismissed in terms of the applicable circular governing revenue appeals. The Tribunal held that the computation accompanying the assessment order, not the figure shown in Form No. 36, was ative of the tax effect, and that computation showed the demand to be below the limit. The Revenue's appeal was therefore dismissed for low tax effect. en-us Fri, 10 Jan 2025 00:00:00 +0530 Mon, 12 May 2025 09:01:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770464 Where the tax effect in a departmental appeal falls below the prescribed monetary threshold, the appeal is not maintainable and must be dismissed in terms of the applicable circular governing revenue appeals. The Tribunal held that the computation accompanying the assessment order, not the figure shown in Form No. 36, was ative of the tax effect, and that computation showed the demand to be below the limit. The Revenue's appeal was therefore dismissed for low tax effect. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770464