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    <description>The court dismissed the appeals, emphasizing that the Department must adhere to the monetary limits set by the instructions issued by the Central Board of Direct Taxes (CBDT) unless falling under specified exceptions. The court granted liberty to the appellants to file applications before the Tribunal, pleading exceptions, which the Tribunal shall decide on their merits.</description>
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      <description>The court dismissed the appeals, emphasizing that the Department must adhere to the monetary limits set by the instructions issued by the Central Board of Direct Taxes (CBDT) unless falling under specified exceptions. The court granted liberty to the appellants to file applications before the Tribunal, pleading exceptions, which the Tribunal shall decide on their merits.</description>
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