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2009 (12) TMI 628 - KERALA HIGH COURTMaintainability of the appeals - question of law - maintainability of the appeals with reference to Instruction No. 2 of 2005 which in exception clause (3) provides for entertaining of appeals below the tax effect if the question of law involved is substantial question of law of importance as well as cases where the same question of law will repeatedly arise for decision in successive years of assessment – Held that:- appeals are maintainable before the Tribunal no matter the tax effect is below the threshold limit prescribed by the Central Board of Direct Taxes. Appeals allowed by reversing the order of the Tribunal and restore the appeals to the file of the Tribunal- CIT v. Smt. K. R. Ushasree (2009 -TMI - 203002 - Kerala High Court).
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