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CBDT's Directions on Appeal Filing Limits u/s 119 Are Binding; Section 268A(4) Amendment Applies Retrospectively.

Monetary limit for filing an appeal - power of CBDT u/s 119 - the direction issued by the CBDT is binding on all subordinate officers and Section 268A(4) which has been amended with retrospective effect is applicable with all force in pending matters. - HC .....

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