https://www.taxtmi.com/caselaws?id=794931 Revised CBDT monetary limits for departmental appeals apply to appeals pending when the revised circular takes effect. However, an exception introduced by a later circular operates prospectively and cannot be relied on to continue an appeal instituted before that exception came into force. Applying these principles, the revised limit governed the pending appeal, while the exception introduced on 15 March 2024 was unavailable to an appeal filed on 10 April 2023. The appeal was therefore disposed of because the tax effect fell below the prescribed monetary limit. The separate issue of whether the matter fell within the TDS/TCS exception was left undecided. en-us Wed, 08 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794931 Revised CBDT monetary limits for departmental appeals apply to appeals pending when the revised circular takes effect. However, an exception introduced by a later circular operates prospectively and cannot be relied on to continue an appeal instituted before that exception came into force. Applying these principles, the revised limit governed the pending appeal, while the exception introduced on 15 March 2024 was unavailable to an appeal filed on 10 April 2023. The appeal was therefore disposed of because the tax effect fell below the prescribed monetary limit. The separate issue of whether the matter fell within the TDS/TCS exception was left undecided. Case-Laws Income Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794931