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    <title>2019 (10) TMI 484 - ITAT JAIPUR</title>
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    <description>Departmental appeals before the ITAT are not maintainable where the tax effect falls below the CBDT&#039;s revised monetary limit under Circular No. 17 of 2019, subject to recognised exceptions. On the facts stated, the disputed tax effect was below the prescribed threshold, so the departmental appeal could not be entertained and was dismissed.</description>
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      <description>Departmental appeals before the ITAT are not maintainable where the tax effect falls below the CBDT&#039;s revised monetary limit under Circular No. 17 of 2019, subject to recognised exceptions. On the facts stated, the disputed tax effect was below the prescribed threshold, so the departmental appeal could not be entertained and was dismissed.</description>
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