2025 (2) TMI 58

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion No. 1987/2021 in SLP(C) No. 12639/2020 - -
Income Tax
HON'BLE MR. JUSTICE HRISHIKESH ROY And HON'BLE MR. JUSTICE S.V.N. BHATTI For the Petitioner : Mr. Raghavendra P Shankar, A.S.G .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .12639/2020) was dismissed on the ground of low tax effect. But the contention is that the present should be treated as an exception under the relevant Circular issued by the Ministry of Finance. It i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X