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    <description>The appeals filed by the Revenue were dismissed as not maintainable by the Tribunal due to the tax effect being below the Rs. 50,00,000 threshold set by the CBDT Circular No. 17/2019. The Tribunal emphasized compliance with the directive to reduce litigation by withdrawing or not pressing appeals falling below this limit. The decision was rendered in the Open Court and detailed in the written order dated 05/09/2019.</description>
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