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2015 (6) TMI 884 - ITAT DELHIDisallowance of commission expenses - CIT(A) deleted the addition - Assessee stated that the tax effect in this appeal is less than ₹ 4,00,000/-, therefore, the Department ought not to have filed this appeal - Held that:- Keeping in view the CBDT Instruction No. 5 of 2014 dated 10th July, 2014 and also the provisions of section 268A of Income Tax Act, 1961, we are of the view that the Revenue should not have filed the instant appeal before the Tribunal. Thus, from the ratio laid down by CIT vs. Delhi Race Club Ltd. [2011 (3) TMI 1488 - High Court of Delhi] by following the earlier order of CIT Delhi-III vs. M/s P.S. Jain & Co. [2010 (8) TMI 702 - DELHI HIGH COURT] it is clear that the instructions issued in the circulars by CBDT are applicable for pending cases also. Therefore, we are of the considered view that Instruction No. 5 of 2014 dated 10th July, 2014 issued by the CBDT are applicable for the pending cases also and in the said instructions, monetary tax limit for not filing the appeal before the ITAT is ₹ 4,00,000/-. - Decided against revenue.
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