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    <description>The Revenue&#039;s appeal against the CIT(A) order for A.Y. 2010-11 was dismissed as the tax effect was below the revised threshold set by the CBDT at 20 lakhs. The circular applied retrospectively, affecting pending and future appeals. The judgment underscores the significance of adhering to monetary limits for filing appeals, calculating tax effects, exceptions to the limits, maintaining evidence for non-filing of appeals, contesting adverse judgments, and dismissing appeals and cross objections below the prescribed thresholds.</description>
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