Revised monetary appeal filing limits applies retrospectively to pending appeals

ITO Vs Pioneer Khadan Product Pvt. Ltd (ITAT Kolkata)

On perusal of the Circular No. 17/2019 dated 08.08.2019 and the materials available on record, it reveals that this circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals as well. Hon’ble apex court in Commissioner of Customs vs. Indian O

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