2022 (8) TMI 1546

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..... lant states that the tax effect in the present Appeal is below the limit stipulated in terms of Circular No. 17 of 2019 dated 8th August, 2019. It is stated that no instructions have been received from the Department to withdraw the present Appeal. In the light of Circular No. 17 of 2019, the Appeal is disposed of as involving low tax effect. We observe that in case, Revenue finds for some reason .....

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