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    <title>2012 (7) TMI 990 - ITAT AHMEDABAD</title>
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    <description>CBDT departmental-appeal instructions bar Revenue appeals before the ITAT where the tax effect falls below the prescribed monetary limit. Applying that binding threshold, the Tribunal found the disputed tax effect insufficient and held the Revenue&#039;s appeal not maintainable, resulting in dismissal in limine. The note confirms that appeals below the prescribed tax-effect limit are not entertainable before the Tribunal.</description>
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      <description>CBDT departmental-appeal instructions bar Revenue appeals before the ITAT where the tax effect falls below the prescribed monetary limit. Applying that binding threshold, the Tribunal found the disputed tax effect insufficient and held the Revenue&#039;s appeal not maintainable, resulting in dismissal in limine. The note confirms that appeals below the prescribed tax-effect limit are not entertainable before the Tribunal.</description>
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