Referring the CBDT CircularNo 21/2015 dt.10/12/2015, (2015) 379 ITR 107 (St.) . Tax effect being below limit prescribed by the CBDT, appeal of revenue was dismissed .
DCIT v. Talwar Mobiles P. Ltd. (2018) 63 ITR 18(SN) (Hyd) (Trib)
S.253: Appellate Tribunal – Tax Effect below prescribed limit -Appeal is not maintainable .