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2011 (9) TMI 1151 - AT - Income TaxMonetary limit - maintainability of appeal - Circular No.5 of 2008 dated 15.5.2008 of CBDT applicability - Held that:- It is clear that tax, as per the definition, would include super-tax and also fringe benefit tax but not surcharge. Admittedly, here, the tax was only ₹ 2,90,250/- which is below the limit of ₹ 3 lakhs prescribed in the Circular for filing appeals before this Tribunal. Resultantly, we do not find any mistake in the order of this Tribunal much less any mistake apparent on record. Miscellaneous Petition filed by the Revenue stands dismissed.
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