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    <title>2018 (7) TMI 2267 - KARNATAKA HIGH COURT</title>
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    <description>The appeal before the High Court was dismissed as the tax effect was below the revised monetary limit for filing appeals set by the Circular issued by the Central Board of Direct Taxes. The Appellants, the Revenue, did not press the appeal and sought to withdraw it in compliance with the Circular. As a result, the appeal was dismissed without addressing the substantive legal issues raised.</description>
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      <description>The appeal before the High Court was dismissed as the tax effect was below the revised monetary limit for filing appeals set by the Circular issued by the Central Board of Direct Taxes. The Appellants, the Revenue, did not press the appeal and sought to withdraw it in compliance with the Circular. As a result, the appeal was dismissed without addressing the substantive legal issues raised.</description>
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