Memorandum of cross-objections before the Income-tax Appellate Tribunal requires appeal details, disputed amounts, grounds, and verification. Memorandum of cross-objections to the Income-tax Appellate Tribunal is prescribed in Form No. 116 for filing cross-objections against an appeal already instituted before the Tribunal. The form requires identification particulars of the appellant and respondent, the appeal number, relevant tax year or block period, details of the order appealed against, the authority passing the order, and the date of receipt of the notice of appeal. It also requires disputed amounts, grounds of cross-objection, tax effect, delay particulars, and verification.