Pr. Commissioner of Income Tax – 1 v. M/s Agroha Fincap Ltd. (ITA 60/2024) – High Court of Delhi, Judgment dated 23rd December 2025
In this case, the assessee contended that although CBDT Circular No. 5/2024 dated 15 March 2024 enhanced the monetary limits for filing appeals before the ITAT, High Courts, and the…

