The Commissioner of v. M/S. Select Leather Finishers
Case brief
What is this about?
Revenue/departmental tax appeal dismissed on monetary-threshold ground; TCA No. 1273 of 2009; The Commissioner of Income Tax VIII, Chennai vs M/s. Select Leather Finishers; Section 260A of the Income-Tax Act, 1961; Circular Nos. 5 and 9 of 2024; threshold limit; ITA No.106/Mds/2008; Assessment Year 2002-03; ITAT 'C' Bench Chennai; Madras High Court; decided 12-03-2026.
What did the court decide?
None; the Tax Case Appeal filed by the Department stands dismissed. ¶23