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    <title>2018 (10) TMI 1940 - CESTAT KOLKATA</title>
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    <description>A departmental appeal concerning low tax effect was treated as non-maintainable under the applicable monetary limit policy, because the disputed amount was below the prescribed Rs. 20 lakh threshold. The text also notes that the matter fell within an exclusion clause under the National Litigation Policy, although that clause was later deleted by a subsequent instruction. As a result, the appeal was not considered on merits and was dismissed under the litigation policy.</description>
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      <description>A departmental appeal concerning low tax effect was treated as non-maintainable under the applicable monetary limit policy, because the disputed amount was below the prescribed Rs. 20 lakh threshold. The text also notes that the matter fell within an exclusion clause under the National Litigation Policy, although that clause was later deleted by a subsequent instruction. As a result, the appeal was not considered on merits and was dismissed under the litigation policy.</description>
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