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    <title>2015 (8) TMI 501 - GUJARAT HIGH COURT</title>
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    <description>Tax appeals governed by the applicable monetary limit were held not maintainable, including pending appeals falling below the prescribed threshold. Relying on the binding instruction, the Court treated the threshold as decisive and did not examine the framed substantial questions of law on merits once maintainability failed. The appeals were therefore dismissed, and the questions of law were stated to be answered in favour of the assessee and against the Revenue.</description>
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      <title>2015 (8) TMI 501 - GUJARAT HIGH COURT</title>
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      <description>Tax appeals governed by the applicable monetary limit were held not maintainable, including pending appeals falling below the prescribed threshold. Relying on the binding instruction, the Court treated the threshold as decisive and did not examine the framed substantial questions of law on merits once maintainability failed. The appeals were therefore dismissed, and the questions of law were stated to be answered in favour of the assessee and against the Revenue.</description>
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