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Monetary limit for filing second appeal.

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....ment expenses allowed does not involve tax effect of Rs.10,000 and above. The logic is that after the tribunal confirms such orders in the light of the Gujarat High court decision in the case of patel brothers, the matters are being allowed to rest in cases where the revenue effect is less than 10000 as per the instructions of the board contained in D.O. Letter No.273/55/75-ITJ dated 12th Septembe....

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