2008 (12) TMI 372

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....ivered by C. N. Ramachandran Nair J.- This appeal is filed by the Revenue against the order of the Tribunal refusing to entertain the appeal filed by the Revenue on the ground that the tax effect of the disputed issue involved is less than 2 lakhs. Even though the modified instruction in this regard is dated October 24, 2005, the standing counsel pointed out that as per the Central Board of Direc....