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    <title>Further steps towards a non-adversarial tax regime</title>
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    <description>Where a jurisdictional CCIT proposes or decides not to file an appeal before the High Court, the case will not be referred to the panel of CCsIT constituted for decisions on filing appeals; the panel and referral procedure therefore applies to decisions to file appeals but does not apply to decisions not to file, and this clarification is to be communicated to all concerned.</description>
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      <description>Where a jurisdictional CCIT proposes or decides not to file an appeal before the High Court, the case will not be referred to the panel of CCsIT constituted for decisions on filing appeals; the panel and referral procedure therefore applies to decisions to file appeals but does not apply to decisions not to file, and this clarification is to be communicated to all concerned.</description>
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