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134 orders · Page 3 of 3
The Tribunal noted that the tax effect involved in the appeal was indeed below Rs. 20 lakhs. Following the CBDT Circular which raised the monetary limits for filing appeals, the Tribunal held that the appeal was not maintainable.
The Tribunal accepted the assessee's submission that the tax effect was below the monetary limit specified in the CBDT circular. Consequently, the appeal filed by the Revenue was dismissed.
The Tribunal noted that the tax effect was indeed below Rs. 20 lakhs. Following the CBDT circular which raised the monetary limits for appeals, the Tribunal held that the appeal filed by the Revenue was not maintainable.
The Tribunal dismissed the Revenue's appeal as it was not maintainable due to the low tax effect, following a CBDT circular. The assessee's cross-objection was also dismissed as it was not pressed.
The Tribunal noted that the tax effect was indeed below the monetary limit prescribed by the CBDT circular. Therefore, the appeal filed by the Revenue was not maintainable.
The ITAT noted that the tax effect involved in the appeal was below Rs. 20 lakhs. Citing a CBDT circular that raised monetary limits for appeals, the Tribunal held that the appeal was not maintainable.
The Tribunal noted that the tax effect involved in the appeal was below Rs. 20 lakhs. Following the CBDT Circular No. 03/2018, which raised the monetary limits for appeals, the Tribunal held that the appeal was not maintainable.
The Tribunal noted that the tax effect was indeed below Rs. 20 lakhs. Following the CBDT Circular No. 03/2018, which raised the monetary limits for filing appeals, the Tribunal held that the appeal was not maintainable.
The Tribunal noted that the tax effect was indeed below Rs. 20 lakhs. Following the CBDT Circular No. 03/2018, which raised the monetary limits for filing appeals, the Tribunal held that the appeal was not maintainable.
The Tribunal noted that the tax effect was indeed below Rs. 20 lakhs. Following the CBDT circular, which raised the monetary limits for appeals and was applicable to pending appeals, the Tribunal dismissed the Revenue's appeal.
The Tribunal held that in view of the CBDT Circular No. 03/2018, which raised the monetary limits for filing appeals, the Revenue's appeal was not maintainable. The assessee did not press the grounds in their cross-objection.
The Tribunal noted that the tax effect involved in the appeal was indeed below Rs. 20 lakhs. Following the CBDT Circular which raised the monetary limits for filing appeals, the Tribunal held that the appeal was not maintainable.
The Tribunal noted that the tax effect was below the monetary limit specified in the CBDT Circular. Therefore, the appeals filed by the Revenue were not maintainable.
The Tribunal held that in view of the CBDT Circular No. 03/2018, which raised the monetary limits for filing appeals, the appeal filed by the Revenue was not maintainable. Therefore, the appeal was dismissed.
The Tribunal noted that the tax effect was indeed below Rs. 20 lakhs. Following the CBDT Circular No. 03/2018, which raised the monetary limits for appeals, the Tribunal held that the appeal was not maintainable.
The Tribunal held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals, and the admitted low tax effect, the appeals filed by the Revenue were not maintainable.
The Tribunal noted that the tax effect was below the monetary limit specified in the CBDT Circular. Therefore, the appeals filed by the Revenue were not maintainable.