Held that tax effect in appeal filed by revenue was less than Rs. 50 lakhs. Appeal not maintainable. (AY. 2012-13)
DCIT v. Edelweiss Financial Advisors Ltd. (2021) 188 ITD 834 (Ahd.)(Trib.)
S. 268A : Appeal-Appellate Tribunal-Monetary tax effect-Less than Rs. 50 lakhs-Appeal is not maintainable. [S. 253]