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    <description>High Court declined to entertain a challenge where the tax effect amounted to Rs.16.09 lakhs, applying the monetary thresholds set out in the CBDT circular and prior precedent; consequence: the proceeding was disposed of on the ground that the tax effect fell below the threshold for entertainability. The court relied on earlier authority and the CBDT circular as determinative of maintainability, resulting in non-admission of the filing instituted on 5 April 2018.</description>
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