Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 10 - HC - Income TaxMaintainability of appeal - Tax effect below prescribed limit - Held that:- Tax effect in all the appeals is less than ₹ 2,00,000 - in view of the CBDT Circular No. 1979, Dated 27th March, 2000, and which has been given effect from 1st April, 2000, it was not open for the revenue to prefer an appeal, where the tax effect is less than ₹ 2,00,000 – the appeal cannot be admitted – Decided against Revenue.
|