Monetary limits for tax appeals apply at filing stage, with cumulative tax effect used for eligibility.

Raised monetary limits apply at the stage of deciding whether to file departmental references or appeals and do not apply to references or appeals already filed and pending disposal. Tax effect for applying the monetary limits must be calculated cumulatively: the known tax effect of the issue in the same assessee's case across assessment years taken together, or the cumulative tax effect of the issue in the cases of all assessees in the charge.

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