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2009 (7) TMI 145 - HC - Income Tax
Central Board of Direct Taxes Circular dated May 15, 2008 fixing monetary limit in case of appeal by revenue - we are of the considered view that the Circular dated May 15, 2008, would be applicable to the cases pending before this court either for admission or for final disposal and that it is binding on the Revenue - In this view of the matter, all these appeals, having tax effect less than Rs. 4 lakhs, are dismissed