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2007 (11) TMI 124 - ANDHRA PRADESH HIGH COURT
Interpretation and enforceability of the instructions fixing monetary limits for appeal issued by CBDT – appeal by dept. - instructions have been issued with a view to reduce the litigation - All exceptions have been created in these instructions, which require consideration by the Department with reference to each case before filing appeal - No such exercise appears to have been done by dept. so appeal is dismissed