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of <h1>Cross-Objections Under Section 253(4) Must Be Registered and Numbered as Appeals with Same Procedural Rules Applied</h1> A memorandum of cross-objections filed under subsection (4) of section 253 of the Income-tax (Appellate Tribunal) Rules, 1963, is to be registered and numbered as an appeal. The rules applicable to appeals will also apply to these cross-objections, ensuring they are treated with the same procedural considerations as standard appeals within the tribunal's framework.
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