https://www.taxtmi.com/caselaws?id=794256 The Bombay HC stated that the monetary limit for maintainability applied to pending appeals, and an appeal with tax effect below the prescribed threshold was liable to be disposed of on that basis. It further held that the CBDT letter dated 20 August 2018, which introduced exceptions, operated prospectively from the date of issuance and could not be applied retrospectively to appeals already filed before then. The appeal was therefore disposed of as not maintainable on account of low tax effect, while the question of law was left open. en-us Thu, 25 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794256 The Bombay HC stated that the monetary limit for maintainability applied to pending appeals, and an appeal with tax effect below the prescribed threshold was liable to be disposed of on that basis. It further held that the CBDT letter dated 20 August 2018, which introduced exceptions, operated prospectively from the date of issuance and could not be applied retrospectively to appeals already filed before then. The appeal was therefore disposed of as not maintainable on account of low tax effect, while the question of law was left open. Case-Laws Income Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794256