The High Court held that the enhanced monetary limits for filing appeals specified in CBDT Circular No. 9/2024, dated 17.09.2024, apply retrospectively to all pending appeals. It clarified that the new exceptions introduced by Circular No. 5/2024, dated 15.03.2024, apply only prospectively to appeals filed after its issuance. Therefore, the Revenue cannot rely on these new exceptions to prosecute pending appeals where the tax effect is below the revised monetary threshold. Furthermore, the Court observed that the exception for TDS-related disputes applies to litigation arising from orders passed under section 201 for failure to deduct tax and does not cover a disallowance of expenditure made under section 40(a)(i) during a regular assessment under section 143(3). Consequently, as the appeals fell below the prescribed monetary limit and the TDS exception was not applicable, the appeals filed by the Revenue were dismissed. (AY. 2006-07 to 2007-08)