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2017 (5) TMI 1683 - ITAT CHENNAIMonetary limit - Low tax effect - maintainability of appeal - HELD THAT:- The tax effect involved in this appeal is less than ₹ 10 lakhs. In view of the latest circular issued by the Central Board of Direct Taxes (CBDT), instructed its officers not to file an appeal before this Tribunal, wherein the tax effect is less than ₹ 10 lakhs. This Tribunal is of the considered opinion that the appeal filed by the Revenue is not maintainable. Accordingly the appeal of the Revenue stands dismissed.
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