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<h1>CBDT Circular: Classification of High Court Decisions from 1972-1973, Appeal Status, and Instructions for Circulation.</h1> The circular issued by the Central Board of Direct Taxes (CBDT) on January 19, 1974, outlines the classification of High Court decisions considered between April 1, 1972, and June 30, 1973, which were not accepted by the Board. It includes decisions where appeals to the Supreme Court were not filed due to minimal revenue impact or existing similar cases, and those where appeals were filed. It also lists cases where leave petitions for appeal to the Supreme Court were refused or not granted. The document instructs that copies be circulated to relevant officers and representatives.