https://www.taxtmi.com/caselaws?id=468616 Departmental appeals may be rejected as not maintainable where the tax effect falls below the prescribed monetary threshold; here, the appeal was dismissed in limine on that basis. On the merits of the addition for alleged excess cash realisation, the Tribunal held that a 20% extra gross profit rate was excessive on the facts and reduced it to 10%, granting partial relief to the assessee while sustaining the balance addition. en-us Fri, 07 Feb 2025 00:00:00 +0530 Thu, 14 May 2026 19:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468616 Departmental appeals may be rejected as not maintainable where the tax effect falls below the prescribed monetary threshold; here, the appeal was dismissed in limine on that basis. On the merits of the addition for alleged excess cash realisation, the Tribunal held that a 20% extra gross profit rate was excessive on the facts and reduced it to 10%, granting partial relief to the assessee while sustaining the balance addition. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468616