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    <title>2018 (10) TMI 1277 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court permitted withdrawal of a tax appeal because the disputed tax amount fell below the enhanced pecuniary limit for filing High Court appeals under the CBDT instruction dated 11.07.2018, which was stated to apply to pending cases. The Court clarified that withdrawal was procedural only and did not amount to approval of the Tribunal&#039;s order. It further left the underlying legal questions open for determination in an appropriate case.</description>
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      <description>The High Court permitted withdrawal of a tax appeal because the disputed tax amount fell below the enhanced pecuniary limit for filing High Court appeals under the CBDT instruction dated 11.07.2018, which was stated to apply to pending cases. The Court clarified that withdrawal was procedural only and did not amount to approval of the Tribunal&#039;s order. It further left the underlying legal questions open for determination in an appropriate case.</description>
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