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    <description>The Tribunal dismissed the revenue&#039;s appeal as the tax effect was below the monetary limit set by the CBDT&#039;s Instruction No. 3/2011. The decision aligned with guidelines on filing appeals based on tax effect and exceptions outlined in the circular. The Tribunal emphasized the significance of adhering to prescribed monetary limits and considering exceptions for contesting adverse judgments on specific issues.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal as the tax effect was below the monetary limit set by the CBDT&#039;s Instruction No. 3/2011. The decision aligned with guidelines on filing appeals based on tax effect and exceptions outlined in the circular. The Tribunal emphasized the significance of adhering to prescribed monetary limits and considering exceptions for contesting adverse judgments on specific issues.</description>
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