Clarification on Applicability of Circular 21 OF 2015

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..... 15 dated 10.12.2015. Queries have been received regarding the applicability of Circular 21 of 2015 to cross objections filed by the Department before the ITAT under section 253(4) of the Income-tax Act and to references to the High Court under sections 256(1) and 256(2) of the Act . 2. The matter was examined in the CBDT and it is clarified that the monetary limit of ₹ 10 lakh .....

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