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2020 (3) TMI 869 - AT - Income TaxMaintainability of appeal - low tax effect - HELD THAT:- Hon'ble Supreme Court in the case of The Commissioner of Income Tax-5,New Delhi Vs. Keshav Power Ltd. [2019 (8) TMI 811 - SC ORDER] has also applied the Circular No.17/2019 dated 08.08.2019 and has dismissed the appeal holding since the tax effect involved in the matter is less than ₹ 2 crores, going by the latest circular issued by the CBDT, we see no reason to interfere in this matter. The Special Leave Petition is dismissed, leaving all the questions of law open" - The appeal filed by the Revenue is found to be non-maintainable.
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