The tax effect in an appeal filed by revenue was less than Rs. 2 crores, which was below the monetary limit as per Circular 17/2019, dated 8-8-2019, appeal was dismissed due to low tax effect
CIT v. Maharashtra Seamless Ltd. (2022) 220 DTR 415/329 CTR 937 (SC) CIT v. Air France ( 2022) 220 DTR 416 (SC )/ (2023) 330 CTR 110 /CIT v. British Airways (2022 ) 220 DTR 416 / 2023) 330 CTR 110( SC)
S. 268A : Appeal –Instructions – Monetary limit less than Rs 2 Crores – Appeal of revenue was dismissed .