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    <title>2013 (3) TMI 640 - ITAT DELHI</title>
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    <description>Low tax effect barred the revenue&#039;s Tribunal appeal because the disputed tax was below the applicable monetary limit for departmental appeals, and the relevant CBDT instruction was treated as applicable even to pending appeals under jurisdictional High Court precedent. On that basis, the ITAT held that the appeal could not be entertained and dismissed it without examining the merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=175123</link>
      <description>Low tax effect barred the revenue&#039;s Tribunal appeal because the disputed tax was below the applicable monetary limit for departmental appeals, and the relevant CBDT instruction was treated as applicable even to pending appeals under jurisdictional High Court precedent. On that basis, the ITAT held that the appeal could not be entertained and dismissed it without examining the merits.</description>
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