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2018 (9) TMI 366

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..... that:- Since the tax effect/liability is less than the prescribed limit as mentioned in Circular No.3/2018 dated 11th July, 2018 issued by Ministry of Finance, Department of Revenue, Central Board of .....

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..... tiyar, AOR For the Respondent(s) : Ms. Kavita Jha,Adv., Mr. Vaibhav Kulkarni,Adv., Mr. Dinesh Kumar Garg, AOR, Mr. Abhishek Garg,Adv., Mr. Dhananjay Garg, AOR And Mr. Deepak Mishra,Adv. ORD .....

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