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2023 (11) TMI 1178 - SC ORDERMaintainability of appeal - monetary limit involved in the appeal - HELD THAT:- In view of the low tax effect, the civil appeals are dismissed. However, the question of law, if any, which arises in these appeals, is kept open to be agitated vis-a-vis the respondent assessee in respect of any subsequent assessment year. Appeal dismissed.
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