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2013 (10) TMI 659 - HC - Income TaxMaintainability of the Appeal – Question of Law – Low Tax Effect - Held that:- There is no specific discussion in the order of the tribunal - It is impossible from the appeal paper book to ascertain the actual nature of the controversy and how the questions of law have arisen - appeal dismissed on the ground of low tax effect - it is not possible to ascertain the issues and facts on the basis of appeal paper book – Decided against Revenue.
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