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PCIT v. Crisil Risk & Infrastructure Solution Ltd. (2019) 267 Taxman 215 (Bom.)(HC)

S. 268A : Appeal–Monitory limit-Tax effect is less than one crore-Appeal is not maintainable. [S. 260A]

Dismissing the appeal of the revenue, where tax effect in appeal filed by revenue was less than Rs. one crore, in terms of Circular No. 17/2019 dated 8-8-2019, same was to be dismissed as withdrawn-

Circulars and Notifications: Circular No. 3/2018 dated 11-7-2018 and Circular No. 17/2019 dated 8-8-2019