JUDGMENT T.S.Sivagnanam, J. Heard the learned counsel for the appellant. 2. The Revenue preferred this appeal challenging the order passed by the Income Tax Appellate Tribunal in ITA No.1773/Mds/2000, dated 04.05.2005, for the assessment year 1995-96. 3. The above appeal has been admitted on 08.12.2008 on the following substantial questions of law : "i. Whether on the facts and circumstances of the case the appellate Tribunal was right in law in allowing a sum of Rs. 3,70,053/- from the export profit for the purpose of deduction under Section 80HHC of the Income Tax Act, 1961, even though the assessing officer apportioned the Indirect cost between the Domestic and Export turn over on pro-rata basis and disallowed the same." 4. It may not be necessary for us to answer the above substantial questions of law, as the monetary limit in this appeal is lesser than the amount fixed by the circular instructions issued by the Central Board of Direct Taxes. This Court had an occasion to consider the effect of those circulars in TCA.No.395 of 2018 dated 24.7.2018, the relevant portions of which are as follows : "4. Further, it is relevant to note that by Circular No.3/2018, dated 11.7.2018, monetary limit has further been increased and appeals be maintainable before the High Courts. It has been increased to Rs. 50,00,000/-. Hence, viewed from any angle, this appeal could not have been filed. 5. Thus, by applying the above Circular issued by the CBDT, this appeal ought not to have been filed by the Revenue and hence, for that reason, this tax case appeal is dismissed and the substantial questions of law, framed for consideration, are left open." 5. In the light of the above, the above appeal is dismissed. No costs. The substantial questions of law are left open for consideration.