Appeal of the Revenue is dismissed as the tax amount involved in revenue’s appeal was lower than monetary limit fixed to prefer an appeal before Supreme Court. Question of law was left open.
PWT v. Oriental Building & Furnishing Co. Ltd. (2023) 294 Taxman 2/ 333 CTR 1 (SC)
S. 268A : Appeal-Instructions-Circulars-Monetary limits-Low tax effect-Appeal of Revenue is dismissed. [Art. 136]