S. 268A : Appeal –Instructions – Monetary limit less than Rs 2 Crores – Appeal of revenue was dismissed .
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)