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2007 (4) TMI 221 - BOMBAY HIGH COURTExtract: .......reference would be returned unanswered if the cumulative tax effect in each case is less than Rs. 2,00,000. It is not in dispute that the cumulative tax effect involved in the order of the Tribunal in each assessee s case is less than Rs. 2,00,000. In this view of the matter all the applications are dismissed. Rule discharged. No order as to costs.
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