https://www.taxtmi.com/caselaws?id=798001 Section 115BBE's enhanced tax rate applied only to transactions occurring on or after 1 April 2017 and could not govern the impugned addition for assessment year 2017-18. Tax effect therefore required computation at the normal rate, rather than the enhanced rate. Because that computation fell below the monetary threshold prescribed for departmental appeals under the applicable CBDT circular, the Revenue appeal was not maintainable. en-us Wed, 05 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798001 Section 115BBE's enhanced tax rate applied only to transactions occurring on or after 1 April 2017 and could not govern the impugned addition for assessment year 2017-18. Tax effect therefore required computation at the normal rate, rather than the enhanced rate. Because that computation fell below the monetary threshold prescribed for departmental appeals under the applicable CBDT circular, the Revenue appeal was not maintainable. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798001