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2007 (7) TMI 433 - AT - Income TaxExtract: .......ing in view the recent verdict of Hon rsquo ble Supreme Court mentioned hereinabove, the tax effect in both the appeals are undisputedly being less than the prescribed limited of Rs. 2 lakhs, we are inclined to agree with the ld. AR that the revenue should not have filed the appeals. 10. In the result, both the appeals of the revenue are dismissed.
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