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2018 (7) TMI 2267 - KARNATAKA HIGH COURTMaintainability of appeal - monetary for filing an appeal before High Court - low tax effect - HELD THAT:- The tax effect in the present case as stated by the Appellants-Revenue is less than the prescribed limit of Rs.50.00 lakhs for filing an appeal before High Court. Appellants- Revenue does not press this appeal and seeks leave of the Court to withdraw the present appeal in terms of paragraph-13 of the said Circular. Accordingly, in view of the aforesaid Circular issued by the Central Board of Direct Taxes, the present appeal is dismissed as not pressed/withdrawn without answering the purported substantial questions of law.
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