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    <description>The Revenue&#039;s appeal before the ITAT was held not maintainable because the tax effect fell below the monetary threshold prescribed in CBDT Circular No. 17 of 2019. The circular enhanced the limit for filing appeals before the Tribunal, and the appeal did not meet that revised maintainability requirement. As a result, the Tribunal dismissed the appeal in line with the applicable low-tax-effect policy.</description>
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