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    <description>The appeals filed by the Revenue were dismissed as they did not meet the monetary limits prescribed by CBDT Circular No. 17 of 2019. The Court emphasized that the circulars apply to all appeals, including those arising from Section 263 orders, in line with the policy to reduce litigation. The decision reaffirmed the dismissal of appeals with low tax effect as per the monetary thresholds set by the circulars.</description>
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