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    <description>The ITAT Jaipur dismissed the Department&#039;s appeal against the order of ld. CIT(A)-I, Jaipur for the assessment year 2009-10 due to the low tax effect not exceeding the revised monetary limit set by the CBDT. The appeal did not qualify for exception clause 10(e) of Circular no. 03 of 2018 as the case was based on information from the Investigation Wing, not an external law enforcement agency. The decision was made in accordance with the interpretation of the CBDT circular and specific case circumstances.</description>
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