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    <description>Revises monetary limits for filing departmental appeals and references in direct tax matters so appeals are filed only where the tax effect exceeds prescribed thresholds, applied to each case singly rather than on cumulative group effect; exceptions require contesting adverse orders irrespective of revenue effect, Special Leave Petitions require Ministry of Law consultation, the instruction applies to other direct taxes and excludes writ matters.</description>
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      <description>Revises monetary limits for filing departmental appeals and references in direct tax matters so appeals are filed only where the tax effect exceeds prescribed thresholds, applied to each case singly rather than on cumulative group effect; exceptions require contesting adverse orders irrespective of revenue effect, Special Leave Petitions require Ministry of Law consultation, the instruction applies to other direct taxes and excludes writ matters.</description>
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