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2011 (11) TMI 402 - KARNATAKA HIGH COURTNet tax effect which is the subject matter of appeal is below Rs. 10,00,000 – Held that:- In view of Instruction No. 3/2011 which prohibits filing of an appeal to the High Court, where the tax effect is less than Rs. 10,00,000 - Instruction No. 3/2011 issued on 9.2.2011 is applicable to pending proceedings also, this appeal preferred by the Revenue is not maintainable.
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