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    <title>2013 (5) TMI 558 - ITAT KOLKATA</title>
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    <description>The appeal by the revenue, pertaining to an order by CIT(A) for Assessment Year 2008-09 with a tax effect below the prescribed monetary limits, was dismissed by the Hon&#039;ble Delhi High Court. The court held that appeals with a tax effect less than 10 lacs are not to be entertained, emphasizing adherence to monetary limits for filing appeals based on tax effect and considering exceptions. The decision underscores the importance of focusing on the merits of the case rather than solely on exceeding monetary limits.</description>
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      <pubDate>Tue, 14 May 2013 00:00:00 +0530</pubDate>
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