Entire tax effect being less than a sum of Rs. 2 lakhs, appeal filed by revenue was to be dismissed on ground of low tax effect.
CIT v. Dinakar Ullal (2019) 265 Taxman 81 (Mag.) (Karn.)(HC)
S. 268A : Appeal–Low tax effect-Entire tax effect being less than a sum of Rs. 2 lakhs, appeal filed by revenue was dismissed. [S.260A]