2016 (9) TMI 1423

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..... relates to Assessment Year 2005-06. 2. Mr. Suresh Kumar, learned Counsel appearing for the Revenue invited our attention to Circular No.21 of 2015 issued by the Central Board for Direct Tax dated 10 December, 2015. In particular, our attention is invited to paragraphs 3 and 10 therein which read as under:" 3: Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exce .....

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