Monetary limit and exception for Department Appeal
Delhi High Court: Pr. Commissioner of Income Tax – 1 Vs M/s Agroha Fincap Ltd. ITA No. 60/2024 | Judgment dated: 23 December 2025 Core Issue: Whether the appeal filed by the Revenue before the High Court was maintainable despite low tax effect, in light of the CBDT monetary-limit circulars, and whether the case fell … Read more