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2013 (12) TMI 310 - HC - Income TaxTax effect - Held that:- In view of Board Circular dated dated 27.3.2000 issued under Section 268-A of the Act where the monetary limit has been fixed for filing an appeal under various forums and the limit fixed for this High Court is four lacs - As in the present case monetary effect is less than four lac and there being neither any question of recurring nature nor has any cascading effect - Decided against Revenue.
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