https://www.taxtmi.com/caselaws?id=776787 CBDT monetary-limit circulars apply to pending appeals, so an appeal with tax effect below the prescribed threshold cannot be entertained unless a valid exception applies. A later circular introducing an exception operates prospectively and cannot be used to sustain an appeal filed before that exception came into force. As the Revenue's appeal was filed before the exception was introduced, the exception was unavailable, and the appeal was disposed of on the basis of the monetary limit, with the questions of law left open for an appropriate case. en-us Wed, 13 Aug 2025 00:00:00 +0530 Tue, 19 Aug 2025 08:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776787 CBDT monetary-limit circulars apply to pending appeals, so an appeal with tax effect below the prescribed threshold cannot be entertained unless a valid exception applies. A later circular introducing an exception operates prospectively and cannot be used to sustain an appeal filed before that exception came into force. As the Revenue's appeal was filed before the exception was introduced, the exception was unavailable, and the appeal was disposed of on the basis of the monetary limit, with the questions of law left open for an appropriate case. Case-Laws Income Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776787