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| The Tax Publishers2019 TaxPub(DT) 0823 (Mum-Trib) INCOME TAX ACT, 1961
Section 254(1)
Due to low tax effect, i.e., below Rs. 20 lakhs, appeal filed by revenue before ITAT was dismissed in view of CBDT Circular No. 3/2018, dated 11-7-2018.
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Appeal (Tribunal) - Maintainability - Tax effect being less than Rs. 20 lakhs -
Revenue filed appeal before ITAT. Tax effect involved in the appeal was less than Rs. 20 lakhs.Held: Due to low tax effect, i.e., below Rs. 20 lakhs, appeal filed by revenue before ITAT was dismissed in view of CBDT Circular No. 3/2018, dated 11-7-2018.
REFERRED :
FAVOUR : Appeal dismissed.
A.Y. : 2007-08
INCOME TAX ACT, 1961
Section 32(1), Expln. 3
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