Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
ITAT dismisses Revenue Appeal on Ground of CBDT Circular on Low Tax Effect
The ITAT has dismissed a Revenue appeal based on a CBDT circular regarding low tax effect. The tribunal upheld the principle that appeals with low tax implications should not be pursued, in line with the circular's guidelines. This decision aligns with the policy of not litigating cases with minimal revenue impact.