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Circular No. 05/2024, issued by the Central Board of Direct Taxes (CBDT) under section 268A of the Income-tax Act, 1961, introduces measures to reduce litigation in income tax matters. It specifies monetary limits and conditions for filing departmental appeals before Income Tax Appellate Tribunals (ITATs), High Courts (HCs), and Special Leave Petitions (SLPs) or appeals before the Supreme Court (SC). - The circular emphasizes filing appeals based on merits rather than solely on tax effect and outlines exceptions where appeals should be filed regardless of monetary limits.