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    <description>The Income Tax Appeals were rejected, favoring the assessee, as the Tribunal found the appeal not maintainable due to the focus on the monetary limit in filing appeals under the Income Tax Act. The Court emphasized the importance of considering appeals on their merits and highlighted the impact of monetary limits, particularly in cases with continuous losses. No costs were awarded in this judgment.</description>
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      <description>The Income Tax Appeals were rejected, favoring the assessee, as the Tribunal found the appeal not maintainable due to the focus on the monetary limit in filing appeals under the Income Tax Act. The Court emphasized the importance of considering appeals on their merits and highlighted the impact of monetary limits, particularly in cases with continuous losses. No costs were awarded in this judgment.</description>
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