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    <title>2015 (3) TMI 901 - Gujarat High Court</title>
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    <description>The binding monetary-limit instruction governed maintainability of the tax appeals, and the earlier Division Bench view was applied to hold that appeals below the prescribed limit are not maintainable, including pending appeals. The tax appeals were therefore dismissed, and the questions of law were answered in favour of the assessee and against the Revenue.</description>
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      <title>2015 (3) TMI 901 - Gujarat High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=257967</link>
      <description>The binding monetary-limit instruction governed maintainability of the tax appeals, and the earlier Division Bench view was applied to hold that appeals below the prescribed limit are not maintainable, including pending appeals. The tax appeals were therefore dismissed, and the questions of law were answered in favour of the assessee and against the Revenue.</description>
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