Monetary limit for filing appeal.

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..... ification as regards the monetary limit for filing appeal before SC/HC/ITAT- reducing litigartion-regarding Reference is invited to Boards Instruction no 1979 Dt 27th March 2000, Instruction No: 1985 .....

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..... effect" which denotes the amount of tax, interest, penalty, fine or any other sum involved. This instruction is clarificatory in nature and will apply to litigation under other Direct Taxes also e.g. .....

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