PCIT v. K. B. Capital Markets Pvt. Ltd. (2023)459 ITR 790 /156 taxmann.com 736 (Cal)(HC)

S. 268A : Appeal-Instructions-Monetary limits-Below threshold limit fixed by CBDT-Appeal is dismissed.[S. 260A] The court dismissed the appeal filed by the Department on the ground of low tax effect for the assessment year 2009-10.(AY.2009-10)