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    <title>2017 (3) TMI 466 - GUJARAT HIGH COURT</title>
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    <description>Revenue&#039;s tax appeal was held not maintainable because the tax effect was below the monetary limit prescribed by CBEC instructions. The later communication clarifying that the enhanced limit would apply to pending appeals also supported non-entertainment of the appeal. As a result, the appeal was not considered on merits and was dismissed for low tax effect.</description>
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      <description>Revenue&#039;s tax appeal was held not maintainable because the tax effect was below the monetary limit prescribed by CBEC instructions. The later communication clarifying that the enhanced limit would apply to pending appeals also supported non-entertainment of the appeal. As a result, the appeal was not considered on merits and was dismissed for low tax effect.</description>
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