https://www.taxtmi.com/caselaws?id=778100 Applicable CBDT monetary limits govern pending appeals, and the low-tax-effect threshold can require disposal of an appeal even where the Revenue seeks to rely on a later exception. Exceptions introduced by a subsequent circular operate prospectively and cannot be used to sustain an appeal already filed before the exception came into force. As the appeal was filed in 2015 and the exception relied on was introduced only in 2024, the later exception did not justify continuation of the appeal, and disposal on the basis of low tax effect was upheld. en-us Thu, 04 Sep 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778100 Applicable CBDT monetary limits govern pending appeals, and the low-tax-effect threshold can require disposal of an appeal even where the Revenue seeks to rely on a later exception. Exceptions introduced by a subsequent circular operate prospectively and cannot be used to sustain an appeal already filed before the exception came into force. As the appeal was filed in 2015 and the exception relied on was introduced only in 2024, the later exception did not justify continuation of the appeal, and disposal on the basis of low tax effect was upheld. Case-Laws Income Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778100