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2016 (6) TMI 1397 - AT - Income TaxMaintainability of appeal - low tax effect - tax effect below prescribed monetary limit - HELD THAT:- Since, the tax effect is less than ₹ 10,00,000/- for filing the appeal before the Tribunal, as contained in CBDT instruction No.21 of 2015, dated 10/12/2015 (F No.279/Misc./142/2007IT(PT), applicable with retrospective effect, the appeal of the Revenue is not maintainable, therefore, dismissed.
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