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      <description>Pending departmental appeals falling below the CBDT-prescribed tax-effect threshold are to be withdrawn or not pressed under the litigation-management circulars, including the 08.08.2019 circular applying to pending matters. Where the tax effect in each appeal is below the prescribed limit, the appeal is treated as non-maintainable for departmental press purposes. Cross objections filed only in support of such appeals do not have an independent basis of survival once the underlying appeals are withdrawn and are therefore infructuous.</description>
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