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    <description>Maintainability of a High Court tax appeal was examined in light of the enhanced monetary limit for filing or pursuing appeals, now set at Rs. 1 crore. Because the tax effect fell below that threshold, the appeal was dismissed on that ground. The substantial question of law framed was left open, so no ruling was given on the underlying estimation of income at 5% of total turnover directed by the ITAT.</description>
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