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    <title>2018 (3) TMI 1632 - ALLAHABAD HIGH COURT</title>
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    <description>Appeal maintainability in tax matters was governed by the monetary limit under CIT (A&amp;J) Circular No. 21 of 2015. The High Court treated the admitted tax effect as below the prescribed threshold and, on that basis, held that the appeal was not maintainable. The result was dismissal of the appeal under the administrative circular, reflecting the operative effect of the tax-effect limit on appellate jurisdiction.</description>
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      <description>Appeal maintainability in tax matters was governed by the monetary limit under CIT (A&amp;J) Circular No. 21 of 2015. The High Court treated the admitted tax effect as below the prescribed threshold and, on that basis, held that the appeal was not maintainable. The result was dismissal of the appeal under the administrative circular, reflecting the operative effect of the tax-effect limit on appellate jurisdiction.</description>
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