https://www.taxtmi.com/caselaws?id=470518 Circular No. 9/2024 applies to pending departmental appeals, implementing the enhanced monetary threshold and the exceptions retained under Circular No. 5/2024. The audit-objection exception previously available under Circular No. 3/2018 was superseded and not retained in the later circulars. Accordingly, where the tax effect is below the prescribed limit and no current exception applies, a Revenue appeal is not maintainable and must be dismissed. en-us Fri, 21 Mar 2025 00:00:00 +0530 Wed, 29 Jul 2026 18:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470518 Circular No. 9/2024 applies to pending departmental appeals, implementing the enhanced monetary threshold and the exceptions retained under Circular No. 5/2024. The audit-objection exception previously available under Circular No. 3/2018 was superseded and not retained in the later circulars. Accordingly, where the tax effect is below the prescribed limit and no current exception applies, a Revenue appeal is not maintainable and must be dismissed. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470518