CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM
In the result, the appeals of the assesses in ITA no
ITA 310/COCH/2019[2010-11]Status: DisposedITAT Cochin30 Sept 2019AY 2010-11
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
96,750/-.
8.3. It is observed that the tax effect in this appeal is less than Rs. 20 lakhs and
therefore the Circular No. 3/2018 dated 11.07.2018 issued by the Central Board of
Direct Taxes (CBDT) in exercise of its power vested under Sec. 268A(1) of the I.T.
Act comes into play, wherein, the monetary limit for filing
