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    <description>The Tribunal dismissed the Revenue&#039;s appeal against a final assessment order under the Income-tax Act, 1961 for the assessment year 2010-11. The appeal was dismissed as the tax effect was below the prescribed limit of Rs. 20,00,000 for filing appeals before the Tribunal, as per Circular No. 03 of 2018. The Tribunal allowed the Department to file a Miscellaneous Application if the tax effect exceeded the limit.</description>
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