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    <title>2018 (8) TMI 1549 - ITAT DELHI</title>
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    <description>The department&#039;s appeal against the order of ld. CIT(A)-10, New Delhi, with a tax effect less than Rs. 20,00,000 was dismissed by the Tribunal. The appeal was found to be in violation of Circular No. 3/2018 issued by the CBDT and Section 268A of the Income Tax Act, 1961, which set monetary limits for filing appeals. The Tribunal emphasized that appeals should not be filed solely based on exceeding monetary limits and should be decided on the case&#039;s merits. The Tribunal&#039;s decision was pronounced on 27/08/2018.</description>
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      <link>https://www.taxtmi.com/caselaws?id=366077</link>
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