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    <title>2018 (8) TMI 2161 - ITAT PUNE</title>
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    <description>Departmental appeals with tax effect below the revised CBDT monetary limit were treated as not maintainable, and the pending appeals were dismissed as withdrawn or not pressed. The circular was applied to the connected matters because no material showed that any exception to the monetary-limit policy applied. As a result, the tribunal did not examine the individual grounds on merits and disposed of the appeals solely on the basis of the low tax effect.</description>
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      <title>2018 (8) TMI 2161 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=457108</link>
      <description>Departmental appeals with tax effect below the revised CBDT monetary limit were treated as not maintainable, and the pending appeals were dismissed as withdrawn or not pressed. The circular was applied to the connected matters because no material showed that any exception to the monetary-limit policy applied. As a result, the tribunal did not examine the individual grounds on merits and disposed of the appeals solely on the basis of the low tax effect.</description>
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