Instruction No. 3/2011, dated 9-2-2011, would apply to pending appeals also

IT : Instruction No. 3/2011, dated 9-2-2011, would apply to pending appeals also and, thus, appeals involving tax effect of less than Rs. 10 lakh, even filed prior to issuance of said instruction, would not be maintainable



[2013] 31 taxmann.com 74 (Gujarat)

HIGH COURT OF GUJARAT