2020 (1) TMI 1414

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..... der of the Tribunal dismissing revenue appeal and submitted that the sales tax related cases are not to be excluded from the scope of the CBDT s Circular (supra) relating to the tax effect - HELD THAT:- After hearing both the parties and on perusing the said CBDT s Circular (supra), we are of the opinion that the list of agency mentioned in the said para of the Circular of CBDT does not contain th .....

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..... rough this Miscellaneous Application, ld. DR for the Revenue contended that the appeal of the Revenue should not have been dismissed considering the fact that the appeal falls in the exceptions mentioned in clause (e) of para 10 of the CBDT s Circular No.03/2018 dated 11.07.2018. 3. On the other hand, ld. AR for the assessee vehemently justified the order of the Tribunal and submitted that the .....

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