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    <description>Revenue appeals were held not maintainable where the tax effect in each matter fell below the monetary limit prescribed by the applicable CBDT circular. The circular barred continuation of such appeals unless a recognised exception applied, and no material was shown to bring the disputes within any exception clause. On that basis, the appeals were dismissed in limine for low tax effect.</description>
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      <description>Revenue appeals were held not maintainable where the tax effect in each matter fell below the monetary limit prescribed by the applicable CBDT circular. The circular barred continuation of such appeals unless a recognised exception applied, and no material was shown to bring the disputes within any exception clause. On that basis, the appeals were dismissed in limine for low tax effect.</description>
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