2015 (6) TMI 977

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....e outset of hearing, the Learned AR pointed out that the tax effect of the grounds raised in the appeal preferred by the Revenue is below Rs. 4 lacs, hence, as per the latest CBDT Instruction No. 5/2014 dated 10.07.2014, the present appeal is not maintainable. 2. The learned Senior DR did not object the above submissions of the Learned AR about the tax effect having below Rs. 4 lacs in the grou....