2020 (1) TMI 1128

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..... HELD THAT:- The tax effect is less than one crore and therefore, in the light of the Circular dated 8/8/2019 issued by the CBDT, fixing the monetary limit, the present appeal is dismissed as withdraw .....

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..... the monetary limit, the present appeal is dismissed as withdrawn. However, the question of law is left open. The appeals are not covered under the Exceptional Clause of the Circular dated 8/8/2019. .....

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