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    <title>2016 (9) TMI 1423 - BOMBAY HIGH COURT</title>
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    <description>CBDT Circular No. 21 of 2015 prescribes monetary thresholds for filing tax appeals and states that the instruction applies retrospectively to pending matters, permitting appeals below the prescribed tax effect to be withdrawn or not pressed. Where the recorded tax effect was below the limit, Revenue counsel informed the Court that the appeal would not be pressed. The appeal was accordingly dismissed as not pressed, and refund of court fees was ordered in accordance with the rules.</description>
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      <description>CBDT Circular No. 21 of 2015 prescribes monetary thresholds for filing tax appeals and states that the instruction applies retrospectively to pending matters, permitting appeals below the prescribed tax effect to be withdrawn or not pressed. Where the recorded tax effect was below the limit, Revenue counsel informed the Court that the appeal would not be pressed. The appeal was accordingly dismissed as not pressed, and refund of court fees was ordered in accordance with the rules.</description>
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