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    <description>Revenue&#039;s appeal was not entertained because the tax effect was below the monetary limit prescribed for filing appeals before the ITAT under CBDT Circular No. 17/2019, which raised the threshold to Rs. 50 lakh. The Department could not show that the case fell within any exception to the circular. On that basis, the appeal was dismissed as withdrawn, with no adjudication on the substantive tax dispute.</description>
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      <description>Revenue&#039;s appeal was not entertained because the tax effect was below the monetary limit prescribed for filing appeals before the ITAT under CBDT Circular No. 17/2019, which raised the threshold to Rs. 50 lakh. The Department could not show that the case fell within any exception to the circular. On that basis, the appeal was dismissed as withdrawn, with no adjudication on the substantive tax dispute.</description>
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