https://www.taxtmi.com/caselaws?id=467986 Appeals concerning maintainability on low tax effect were disposed of because the disputed tax effect fell within the monetary limits prescribed by CBDT. The assessee had contended that the tax effect in the appeals was below the threshold, and the Court accepted that position for disposal. The record also notes that delay was condoned, leave was granted, and notice was issued on the interim stay prayer, but the operative basis for disposal was the low tax effect limit. en-us Mon, 08 Dec 2025 00:00:00 +0530 Fri, 10 Apr 2026 20:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467986 Appeals concerning maintainability on low tax effect were disposed of because the disputed tax effect fell within the monetary limits prescribed by CBDT. The assessee had contended that the tax effect in the appeals was below the threshold, and the Court accepted that position for disposal. The record also notes that delay was condoned, leave was granted, and notice was issued on the interim stay prayer, but the operative basis for disposal was the low tax effect limit. Case-Laws Income Tax Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467986