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    <title>2019 (1) TMI 110 - ITAT MUMBAI</title>
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    <description>The appeal filed by the Revenue in ITA No. 6577/Mum/2017 was dismissed by the Tribunal due to the tax effect being less than Rs. 20 lakhs, in accordance with CBDT Circular No. 3/2018. The Tribunal clarified that the dismissal was solely based on the low tax effect and did not address the merits of the case. The Revenue was granted liberty to file a miscellaneous application if they intended to pursue the matter further. The order was pronounced on 01.01.2019.</description>
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      <link>https://www.taxtmi.com/caselaws?id=372945</link>
      <description>The appeal filed by the Revenue in ITA No. 6577/Mum/2017 was dismissed by the Tribunal due to the tax effect being less than Rs. 20 lakhs, in accordance with CBDT Circular No. 3/2018. The Tribunal clarified that the dismissal was solely based on the low tax effect and did not address the merits of the case. The Revenue was granted liberty to file a miscellaneous application if they intended to pursue the matter further. The order was pronounced on 01.01.2019.</description>
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