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    <title>2019 (9) TMI 1326 - ITAT JAIPUR</title>
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    <description>The departmental appeal before the ITAT was held not maintainable because the tax effect fell below the revised CBDT monetary limit for filing appeals, and no stated exception applied. The enhanced threshold under the applicable circular governed departmental appeals to the Tribunal, so the appeal was dismissed as barred by the monetary limit.</description>
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      <description>The departmental appeal before the ITAT was held not maintainable because the tax effect fell below the revised CBDT monetary limit for filing appeals, and no stated exception applied. The enhanced threshold under the applicable circular governed departmental appeals to the Tribunal, so the appeal was dismissed as barred by the monetary limit.</description>
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