https://www.taxtmi.com/circulars?id=9602 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. en-us Tue, 09 Apr 1985 00:00:00 +0530 Tue, 07 Jun 2011 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9602 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. Circulars Income Tax Tue, 09 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9602