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    <title>2020 (1) TMI 1587 - ITAT AHMEDABAD</title>
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    <description>CBDT Circular No. 17/2019 enhanced the monetary limit for departmental appeals, and the revised threshold was applied to pending matters as well. Where the tax effect in the Revenue&#039;s appeal fell below the prescribed limit and this position was not disputed, the appeal was treated as not maintainable. The operative effect was dismissal of the departmental appeal for low tax effect.</description>
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      <description>CBDT Circular No. 17/2019 enhanced the monetary limit for departmental appeals, and the revised threshold was applied to pending matters as well. Where the tax effect in the Revenue&#039;s appeal fell below the prescribed limit and this position was not disputed, the appeal was treated as not maintainable. The operative effect was dismissal of the departmental appeal for low tax effect.</description>
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