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2015 (8) TMI 522 - SUPREME COURT

2015 (8) TMI 522 - SUPREME COURT - [2015] 373 ITR 32 (SC) - Maintainability of appeal - low tax effect - as decided by HC [2012 (3) TMI 417 - KARNATAKA HIGH COURT] in view of the Circular No. 3 of 2011 it is held to be retrospective in operation by this court and it is applicable to pending appeals this appeal is not maintainable on the ground of being less than the monetary limit - Held that:- Liberty is given to the Department to move the High Court pointing out that the Circular dated Februar .....

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