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    <description>The Tribunal found the Revenue&#039;s appeal to be not maintainable due to the tax effect being below the prescribed limit as per a CBDT Circular. Consequently, the appeal was dismissed. As a result, the Cross Objection filed by the assessee was also dismissed since the foundation for it ceased to be valid. Both the appeal and Cross Objection were dismissed by the Tribunal on 28th September, 2018.</description>
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      <description>The Tribunal found the Revenue&#039;s appeal to be not maintainable due to the tax effect being below the prescribed limit as per a CBDT Circular. Consequently, the appeal was dismissed. As a result, the Cross Objection filed by the assessee was also dismissed since the foundation for it ceased to be valid. Both the appeal and Cross Objection were dismissed by the Tribunal on 28th September, 2018.</description>
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