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    <description>The Revenue&#039;s appeal was dismissed by the Tribunal as not maintainable due to the tax effect being below the prescribed monetary limit of Rs. 3 lakhs. The Tribunal referred to its previous decisions and relevant CBDT instructions, concluding that the appeal did not meet the threshold for filing. The decision was consistent with earlier rulings and the applicable monetary limits set by the CBDT.</description>
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      <description>The Revenue&#039;s appeal was dismissed by the Tribunal as not maintainable due to the tax effect being below the prescribed monetary limit of Rs. 3 lakhs. The Tribunal referred to its previous decisions and relevant CBDT instructions, concluding that the appeal did not meet the threshold for filing. The decision was consistent with earlier rulings and the applicable monetary limits set by the CBDT.</description>
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