Dismissing the appeal of the revenue the Tribunal held that the revised/enhanced minimum threshold limit of tax effect of Rs. 50 lakhs vide CBDT Circular No. 17/2019, dated 8-8-2019 is applicable not only for appeals to be filed by revenue in future but also for appeals already filed by revenue in Tribunal. (AY. 2009 10, 2010-11)
ITO v. Aditya Buildwell (P.) Ltd. (2019) 179 ITD 549 (Delhi) (Trib.)
S. 268A : Appeal–Revised monetary limits–Applicable to pending appeals and also appeals to be filed. [S. 253]