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Appeal Dismissed: CBDT Circular Para 10 Excludes State Sales Tax Info from Monetary Limit Exceptions for Appeals.

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Full Text of the Document

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....Maintainability of appeal - amended Para 10 of CBDT Circular the monetary limit for filing appeals would not apply where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI, ED, DRI, SFIO, DG of GST Intelligence (DGGI) etc. - it does not cover information received from State Sales Tax Department - appeal dismissed....

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