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2018 (7) TMI 1906 - AT - Income TaxMaintainability of appeal on monetary limits - computation of tax effect - reference to Addition made under the normal provision of Income Tax Act and under MAT provision u/s 115JB - HELD THAT:- Admittedly, the tax effect in this appeal is below the monetary limit of ₹ 20 lakhs. In terms of CBDT Circular No. 3/2018 dated 11th July, 2018 read with Section 268 A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue. The appeal by the Revenue is dismissed in limine.
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