2024 (1) TMI 951 - SCH - Income Tax

Maintainability of appeal on low monetary limit - National Litigation Policy introduced by the Central Government - High Court 2015 (5) TMI 320 - ALLAHABAD HIGH COURT has noted that the tax effect is of an amount which is less than Rs.10, 00, 000/- (Rupees ten lakhs). HELD THAT - Considering this factual aspect we decline to entertain this petition. Accordingly the Special Leave Petition is dismissed. Question of law is kept open.