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2014 (1) TMI 1191 - JHARKHAND HIGH COURTMaintainability of Appeal - Leviability of surcharge on undisclosed income – Held that:- The appeal can be filed where the tax effect exceeds the limit as prescribed - Since the tax effect involved in the present appeal is only Rs.74,948/-, in view of instruction no. 2/2005, dated 24.10.2005, the appeal filed by revenue is not maintainable – Decided against Revenue.
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