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2011 (3) TMI 1488 - HC - Income Tax
Tax Effect - Monetary limit of ₹ 10 Lacs for filing an appeal - Retrospective effect - - held that:- This Court in the case of Commissioner of Income Tax Delhi-III v. M/s P.S. Jain and Co. [2010 (8) TMI 702 - DELHI HIGH COURT] decided on 2nd August, 2010 has taken a view that such circular would also apply to pending cases.