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    <title>2025 (2) TMI 1180 - CHHATTISGARH HIGH COURT</title>
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    <description>Departmental Income Tax appeals are not maintainable where the tax effect is below the monetary limit prescribed by the applicable circular dated 17/09/2024. Applying that limit, the High Court recorded that the tax liability in the matter was under Rs. 2 crores and disposed of the tax case accordingly. The operative effect is that low tax effect barred further pursuit of the appeal under the stated circular.</description>
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      <description>Departmental Income Tax appeals are not maintainable where the tax effect is below the monetary limit prescribed by the applicable circular dated 17/09/2024. Applying that limit, the High Court recorded that the tax liability in the matter was under Rs. 2 crores and disposed of the tax case accordingly. The operative effect is that low tax effect barred further pursuit of the appeal under the stated circular.</description>
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