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2017 (5) TMI 1554 - AT - Income TaxMaintainability of appeal - tax effect in dispute in the captioned appeal - monetary limit - disallowance under section 14A restricted by CIT-A - Held that:- Our Co-ordinate Bench in the case of DCIT vs. M/s. Dome Bell Electronics India Ltd.[2016 (7) TMI 1372 - ITAT MUMBAI] has held that for the purposes of considering the amount of tax effect as envisaged in CBDT Circular dated 10/12/2015 what has to be considered is the amount of tax excluding the amount of surcharge and education cess. Therefore, in this view of the matter, the tax effect in dispute in the captioned appeal is stated to be below the monetary limit of ₹ 10.00 lacs specified in the CBDT Circular dated 10/12/2015, the same is dismissed as not maintainable.
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