In a bid to remove any ambiguity over the withdrawal of direct tax-related litigation, the Central Board of Direct Taxes (CBDT) on Wednesday clarified that the revised higher threshold for filing appeals would be applicable to all pending cases as well. The Board directed the income tax department to withdraw all such pending cases where claim amounts fall below the revised limit from different appellant forums by October 31. Just a year after the CBDT had raised the monetary limit of claims for the income tax department to file appeals in higher judicial forums, the board on August 8 again raised the threshold ‘as a step towards further management of litigation’.