CIT v. Lakshmi Devi (2020) 274 Taxman 442 (Mad.)(HC) CIT v. Marry Zohn (Mrs.) (2020) 274 Taxman 444 (Mad.)(HC) PCIT v. Foxteq Services India (P) Ltd. (2020) 274 Taxman 440 (Mad.)(HC)

S. 268A : Appeal-Development agreement-Monetary limit-Less than one crore-Appeal dismissed. [S. 2(47)(v), 48]

Court held that since tax effect in instant appeal was lower than monetary limit of Rs. 1 crore, fixed by Circular No. 17/2019, dated 8-8-2019, appeal of revenue was dismissed. (A.Ys. 2005-06, 2008-09, 2011-12)