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2014 (11) TMI 649 - BOMBAY HIGH COURTTax effect less than prescribed monetary limit of ₹ 10 lakhs – effect of Instruction No.3/2011, dated 9th February, 2011 – Purpose of Instruction - Held that:- Because the tax effect being negligible, that this Court is reluctant to examine the matter on merits and in details - That is to deter filing of frivolous Appeals - When the tax effect is negligible, the outlook should be to save expenses and valuable time of everybody concerned - If that is what is intended to be achieved, then this Circular achieves the same - Such Appeals are dismissed without any adjudication does not mean that the Court has approved the order, the reasoning or the conclusion therein - If any question of law, which is termed as substantial, does arise from the reasoning and the conclusion of the Tribunal, that can be examined by the Court in an appropriate case – the appeal is liable to dismissed relying on the Circular – Decided against revenue.
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