Revenue’s Claim of Exceptional Case Rejected: Delhi HC Dismisses Appeal Over Monetary Threshold [Read Order]
There was no indication of the assessee having received any cash back or indulging in accommodation entries, an essential ingredient to qualify for the exception under the CBDT circular
By Navasree A.M - On May 22, 2025 7:26 pm - 2 mins read
The Delhi High Court has dismissed an appeal filed by the income tax department on the ground that the tax effect involved was below the prescribed monetary threshold of ₹2 crore, and no exceptional circumstances were demonstrated to justify the appeal. The Revenue had invoked the exception clause under the CBDT Circular dated 17.09.2024, contending…
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