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    <title>2019 (9) TMI 209 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Department&#039;s appeal against the CIT(A)&#039;s orders for different assessment years, citing the CBDT Circular No. 17/2019 setting a tax effect limit of below Rs. 50 lakhs for filing appeals. The Tribunal held that the circular applied to pending appeals, leading to the appeal&#039;s dismissal due to the tax effect falling below the prescribed limit. The Department was granted liberty to file a miscellaneous application with evidence if certain circumstances were not evident from the orders. The decision was issued on 19/08/2019.</description>
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      <title>2019 (9) TMI 209 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=385441</link>
      <description>The Tribunal dismissed the Department&#039;s appeal against the CIT(A)&#039;s orders for different assessment years, citing the CBDT Circular No. 17/2019 setting a tax effect limit of below Rs. 50 lakhs for filing appeals. The Tribunal held that the circular applied to pending appeals, leading to the appeal&#039;s dismissal due to the tax effect falling below the prescribed limit. The Department was granted liberty to file a miscellaneous application with evidence if certain circumstances were not evident from the orders. The decision was issued on 19/08/2019.</description>
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