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2004 (8) TMI 313 - AT - Income TaxExtract: .......date, the Revenue s appeal does not survive and, therefore, the same stands dismissed. 35. Even otherwise, the tax effect in this Revenue s appeal, being less than Rs. 1,00,000, the appeal is considered as having been filed in contravention of CBDT instruction the same is liable to be dismissed. 36. In the result, the Revenue s appeal is dismissed.
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