Allowing the appeal of the revenue the Court held that since there was an audit objection, raised by department, case fell within exception pointed out under para 10(c) of Circular No. 3 of 2018, dated 11-7-2018 and, thus, Tribunal erred in dismissing revenue’s appeal on ground of low tax effect. (AY. 2009-10)
CIT v. Acurus Solutions (P) Ltd. (2020) 275 Taxman 17 (Mad.)(HC)
S. 268A : Appeal-Monetary limit-Audit objection-Dismissal of appeal on account of below monetary limit is held to be not valid. [S. 254(1)]