https://www.taxtmi.com/caselaws?id=463773 Low tax effect under the CBDT monetary threshold rendered the appeals not maintainable, as the tax effect in both matters was below the limit prescribed in Circular No. 279/Misc.142/2007-ITJ(Pt.) dated 8 August 2019. The Court declined to entertain the appeals in view of the object and spirit of the circular, and dismissed them accordingly. The underlying dispute involved deductions under sections 80IA and 80HHC, but the dismissal turned on the maintainability bar arising from the low tax effect. en-us Thu, 08 Aug 2024 00:00:00 +0530 Tue, 16 Sep 2025 00:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463773 Low tax effect under the CBDT monetary threshold rendered the appeals not maintainable, as the tax effect in both matters was below the limit prescribed in Circular No. 279/Misc.142/2007-ITJ(Pt.) dated 8 August 2019. The Court declined to entertain the appeals in view of the object and spirit of the circular, and dismissed them accordingly. The underlying dispute involved deductions under sections 80IA and 80HHC, but the dismissal turned on the maintainability bar arising from the low tax effect. Case-Laws Income Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463773