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    <title>2003 (1) TMI 643 - ITAT CHANDIGARH</title>
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    <description>Departmental appeals are not to be pressed where the tax effect falls below the monetary limit prescribed by the CBDT circulars, and earlier Tribunal rulings applying those circulars support dismissal on that basis. The Tribunal also found no merit in the revenue&#039;s challenge to the deletion of additions relating to unexplained cash and household expenses, and accepted the first appellate authority&#039;s reasoning. The result was that the assessee&#039;s relief remained undisturbed and the revenue&#039;s appeal was not entertained.</description>
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    <pubDate>Mon, 13 Jan 2003 00:00:00 +0530</pubDate>
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      <title>2003 (1) TMI 643 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=117144</link>
      <description>Departmental appeals are not to be pressed where the tax effect falls below the monetary limit prescribed by the CBDT circulars, and earlier Tribunal rulings applying those circulars support dismissal on that basis. The Tribunal also found no merit in the revenue&#039;s challenge to the deletion of additions relating to unexplained cash and household expenses, and accepted the first appellate authority&#039;s reasoning. The result was that the assessee&#039;s relief remained undisturbed and the revenue&#039;s appeal was not entertained.</description>
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      <pubDate>Mon, 13 Jan 2003 00:00:00 +0530</pubDate>
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