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2018 (8) TMI 1883 - AT - Income TaxMaintainability of appeal - low tax effect - monetary limit - HELD THAT:- Taking a note of CBDT Circular No. 03/2018, dated 11.07.2018 and considering the fact that the tax effect in the instant appeal is less than ₹ 20 lakh, the present appeal deserves to be dismissed as not pressed/not maintainable
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