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    <title>2019 (8) TMI 1661 - ITAT, BANGALORE</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal and the assessee&#039;s Cross Objection for Assessment Year 2012-13 due to the low tax effect, below Rs. 50 Lakhs, as per CBDT notification. The appeal against the deletion of addition by the CIT(A) was not maintainable based on the tax effect threshold. The Cross Objection supporting the CIT(A)&#039;s order was also dismissed accordingly.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal and the assessee&#039;s Cross Objection for Assessment Year 2012-13 due to the low tax effect, below Rs. 50 Lakhs, as per CBDT notification. The appeal against the deletion of addition by the CIT(A) was not maintainable based on the tax effect threshold. The Cross Objection supporting the CIT(A)&#039;s order was also dismissed accordingly.</description>
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