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    <title>2011 (11) TMI 402 - KARNATAKA HIGH COURT</title>
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    <description>Revenue appeals were barred where the tax effect fell below the prescribed monetary limit under Instruction No. 3/2011, and the instruction applied to pending proceedings as well. Because the tax effect was below the threshold, the High Court held that the appeal could not be entertained and dismissed it as not maintainable.</description>
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