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    <title>2015 (12) TMI 1785 - ITAT DELHI</title>
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    <description>The Tribunal dismissed all sixteen appeals filed by the Revenue as the tax effect was below Rs. 10 lac, in compliance with the CBDT Circular No. 21 of 2015. The Tribunal rejected the oral request for adjournment and granted liberty to file a Miscellaneous Application if the tax effect exceeded the limit. Emphasizing that the dismissal would not set a precedent for higher tax effect cases, the Tribunal cited judicial precedents supporting the decision.</description>
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      <description>The Tribunal dismissed all sixteen appeals filed by the Revenue as the tax effect was below Rs. 10 lac, in compliance with the CBDT Circular No. 21 of 2015. The Tribunal rejected the oral request for adjournment and granted liberty to file a Miscellaneous Application if the tax effect exceeded the limit. Emphasizing that the dismissal would not set a precedent for higher tax effect cases, the Tribunal cited judicial precedents supporting the decision.</description>
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