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    <title>2026 (3) TMI 1377 - CALCUTTA HIGH COURT</title>
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    <description>An income-tax appeal was found to fall below the monetary threshold prescribed by the governing circular, so it was not entertained on merits. The Court also held that the Tribunal&#039;s order did not raise any substantial question of law warranting interference. On that basis, the appeal was dismissed.</description>
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      <description>An income-tax appeal was found to fall below the monetary threshold prescribed by the governing circular, so it was not entertained on merits. The Court also held that the Tribunal&#039;s order did not raise any substantial question of law warranting interference. On that basis, the appeal was dismissed.</description>
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