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    <title>2018 (8) TMI 2053 - ITAT DELHI</title>
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    <description>Revenue appeals were dismissed because the tax effect in each matter fell below the monetary limit prescribed under the CBDT circular. The Tribunal held that the circular applied to pending appeals, so the departmental challenges to the Commissioner (Appeals) orders could not be pursued. The operative effect was that low-tax-effect appeals were not entertained in view of the applicable monetary threshold.</description>
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      <description>Revenue appeals were dismissed because the tax effect in each matter fell below the monetary limit prescribed under the CBDT circular. The Tribunal held that the circular applied to pending appeals, so the departmental challenges to the Commissioner (Appeals) orders could not be pursued. The operative effect was that low-tax-effect appeals were not entertained in view of the applicable monetary threshold.</description>
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