2018 (9) TMI 1103

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..... scellaneous petition was filed by the Revenue before the Tribunal on the ground that Circular No.21/2015 of the Central Board of Direct Taxes is not applicable to the appeal filed by the Revenue - Hel .....

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..... oned. In this Special Leave Petition, the tax effect is less than rupees one Crore and is covered by the Circular of CBDT. Accordingly, the Special Leave Petition is dismissed. - - TaxTMI - .....

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