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2015 (11) TMI 72 - HC - Income TaxMonetary limit - whether the said Instruction No.3 would apply to pending appeals as well? - Held that:- The legal position that has been made explicit is that Instruction No.3/2011 dated 9th February 2011 would not be applicable to appeals already been filed prior to the said date whether before the ITAT or before the High Court.
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