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    <title>2012 (2) TMI 561 - ITAT BANGALORE</title>
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    <description>The department&#039;s appeal against the CIT(A) order for the assessment year 2008-09 was dismissed. The dismissal was based on issues related to exemption under section 10(10C) of the IT Act, compliance with Rule 2BA of IT Rules, 1962, and the tax effect falling below the prescribed limit for filing an appeal. The decision aligned with the provisions of section 268A and CBDT instructions, emphasizing adherence to specified limits for filing appeals in income tax cases.</description>
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