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2013 (12) TMI 300 - AT - Income TaxCBDT Instruction No. 3 of 2011 dated 09.02.2011 - Monetary limit for filing the appeal to Tribunal revised to Rs. 3,00,000 with retrospective effect from 01.04.1999 – Held that:- Following CIT v. Delhi Race Club Ltd. [2011 (3) TMI 1488 - High Court of Delhi] - The instructions issued in the Circulars by CBDT are applicable for pending cases also - Tax effect in the appeal is less than Rs. 3,00,000 – The appeal of Revenue is dismissed.
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