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    <title>2012 (5) TMI 719 - ITAT CHANDIGARH</title>
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    <description>A Tribunal order dismissing a Revenue appeal for low tax effect was recalled where the amount stated in one ground had been wrongly recorded, causing an incorrect tax-effect calculation. On correction of the figure, the tax effect exceeded the applicable monetary limit for filing the appeal, so the earlier dismissal rested on an apparent record mistake. The Tribunal therefore recalled the prior order and directed the Revenue to file an amended ground of appeal.</description>
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      <description>A Tribunal order dismissing a Revenue appeal for low tax effect was recalled where the amount stated in one ground had been wrongly recorded, causing an incorrect tax-effect calculation. On correction of the figure, the tax effect exceeded the applicable monetary limit for filing the appeal, so the earlier dismissal rested on an apparent record mistake. The Tribunal therefore recalled the prior order and directed the Revenue to file an amended ground of appeal.</description>
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