TMI Blog2020 (7) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... draw the appeal preferred by it before the Tribunal if the tax effect on the disputed issues is less than or equal to ₹ 50,00,000/-. It is well settled that this Circular is binding on the revenue authorities. Respectfully following the said Circular, the appeal filed by the revenue is dismissed as not maintainable. - ITA No.4348/Mum/2018 - - - Dated:- 27-7-2020 - SHRI C.N. PRASAD AND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he revenue has been directed to withdraw the appeal preferred by it before the Tribunal if the tax effect on the disputed issues is less than or equal to ₹ 50,00,000/-. It is well settled that this Circular is binding on the revenue authorities. 3. Respectfully following the said Circular, the appeal filed by the revenue is dismissed as not maintainable. 4. Incase, if the revenue is ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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