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of <h1>CBDT Circular Summarizes 1979 High Court Income Tax Decisions; Details on Appeals and Special Leave Petitions Included.</h1> The circular from the Central Board of Direct Taxes (CBDT) dated June 6, 1981, provides a summary of High Court decisions on income tax matters reviewed by the board from January 1, 1979, to December 31, 1979. It excludes cases previously considered on similar points. Annexure A lists cases where the High Courts refused leave petitions for appeals to the Supreme Court, but the board accepted them. Annexure B contains cases where the Supreme Court did not grant special leave petitions. The document instructs that copies be circulated to relevant officers and authorized representatives.
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