Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 2017 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 1275 - SUPREME COURTMonetary limit for filing an appeal - ‘Tax effect’ less than the prescribed limit – Power of CBDT to give instruction with retrospective effect - circular dated 10th December, 2015 - Held that:- This Court in the case of Suman Dhamija [2015 (9) TMI 239 - SUPREME COURT] has held that, instructions/circular dated 9.2.11 is not retrospective in nature and they shall not govern cases which have been filed before 2011, and that, the same will govern only such cases which are filed after the issuance of the aforesaid instructions dated 9.2.2011.
|