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    <title>2010 (6) TMI 676 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the Commissioner of Income-tax (Appeals) order for the assessment year 2004-05, citing a tax effect of Rs. 1,65,681 falling below the Rs. 2 lakh threshold. The appeal was deemed not maintainable, resulting in the dismissal of both the appeal and cross-objection. The decision emphasized adherence to monetary limits for challenging tax orders and procedural requirements for maintaining appeals based on tax effect thresholds.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal against the Commissioner of Income-tax (Appeals) order for the assessment year 2004-05, citing a tax effect of Rs. 1,65,681 falling below the Rs. 2 lakh threshold. The appeal was deemed not maintainable, resulting in the dismissal of both the appeal and cross-objection. The decision emphasized adherence to monetary limits for challenging tax orders and procedural requirements for maintaining appeals based on tax effect thresholds.</description>
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