CBDT Circular on Monetary Limits in Filing Appeal/SLP Not Applicable on International Tax Appeal Involving DTAA: Punjab & Haryana

The Punjab and Haryana High Court held that the CBDT circular prescribing monetary limits for filing appeals/SLPs is not applicable to international tax appeals involving the provisions of the Double Taxation Avoidance Treaty (DTAA). The court clarified that the circular’s exceptions do not cover disputes related to TDS/TCS matters in both domestic and international taxation.