https://www.taxtmi.com/caselaws?id=470288 Exceptions to monetary-threshold limits for Revenue appeals apply prospectively from their introduction, while revised monetary limits extend to pending appeals. An appeal instituted before the asserted exceptions were introduced could not rely on them where its tax effect remained below the applicable threshold. The appeal was therefore liable to be disposed of for low tax effect, in favour of the assessee. en-us Mon, 22 Dec 2025 00:00:00 +0530 Wed, 22 Jul 2026 14:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470288 Exceptions to monetary-threshold limits for Revenue appeals apply prospectively from their introduction, while revised monetary limits extend to pending appeals. An appeal instituted before the asserted exceptions were introduced could not rely on them where its tax effect remained below the applicable threshold. The appeal was therefore liable to be disposed of for low tax effect, in favour of the assessee. Case-Laws Income Tax Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470288