2024 (2) TMI 303

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..... ise authority to overrule the certificate issued by a competent a public authority - HELD THAT:- This appeal has to be dismissed on the ground of low tax effect as being covered by the Circular No. 17 of 2019 dated 08.08.2019 issued by Department of Revenue, Ministry of Finance. This Civil Appeal is therefore dismissed. - HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA And HON'BL .....

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