The ACIT Circle-2, Udaipur Versus Shri Rajesh Nalwaya Prop-Nalwaya Construction - Income Tax - ITAT JODHPUR - Tri - Tax effect - Held that - As per Section 268A inserted by the Finance Act, 2008 with retrospective effect from 01/04/99 and the CBDT Instruction No.3 of 2011 dated 09.02.2011 - The CBDT has revised the monetary limit to Rs. 3,00,000/- for filing the appeal before the Tribunal - The Revenue should not have filed the instant appeal before the Tribunal - Following CIT v. Delhi Race Clu................................... Income Tax - Case Laws
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