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    <description>The Tribunal interpreted CBDT Circular No. 17/2019, enhancing monetary limits for filing appeals in income tax cases. It held that the circular applied retrospectively to existing appeals, including pending ones. The Tribunal dismissed the Revenue&#039;s appeals as they did not meet the revised monetary limits set forth in the circular. This decision aimed to ensure consistency and clarity in appeal filings based on the updated thresholds provided in the circular.</description>
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