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    <description>Departmental appeals before the Tribunal are not maintainable where the disputed tax effect falls below the monetary limit prescribed in CBDT instructions. Consistent CBDT directions restrict the filing of such appeals, and the monetary threshold operates as a bar to their entertainment by the Tribunal. Consequently, a Revenue appeal below the prescribed tax-effect limit is liable to be dismissed in limine without examination of the underlying merits.</description>
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      <description>Departmental appeals before the Tribunal are not maintainable where the disputed tax effect falls below the monetary limit prescribed in CBDT instructions. Consistent CBDT directions restrict the filing of such appeals, and the monetary threshold operates as a bar to their entertainment by the Tribunal. Consequently, a Revenue appeal below the prescribed tax-effect limit is liable to be dismissed in limine without examination of the underlying merits.</description>
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