https://www.taxtmi.com/caselaws?id=789706 Clause 10(e) of the circulars on the monetary limit exception was construed as covering external law enforcement agencies, with the listed bodies such as CBI, ED, DRI, SFIO and DGGI treated as illustrative rather than exhaustive. The Gujarat HC held that DGCEI was an enforcement agency standing on the same footing as the agencies named in the clause, so the Tribunal misread the circular in excluding it. The finding that DGCEI did not fall within Clause 10(e) was unsustainable, and the Tribunal's rejection of the Revenue's rectification application was set aside with the matter remanded for fresh decision. en-us Mon, 06 Apr 2026 00:00:00 +0530 Mon, 13 Apr 2026 07:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789706 Clause 10(e) of the circulars on the monetary limit exception was construed as covering external law enforcement agencies, with the listed bodies such as CBI, ED, DRI, SFIO and DGGI treated as illustrative rather than exhaustive. The Gujarat HC held that DGCEI was an enforcement agency standing on the same footing as the agencies named in the clause, so the Tribunal misread the circular in excluding it. The finding that DGCEI did not fall within Clause 10(e) was unsustainable, and the Tribunal's rejection of the Revenue's rectification application was set aside with the matter remanded for fresh decision. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789706