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2018 Supreme(SC) 1013

ROHINTON FALI NARIMAN, INDU MALHOTRA
COMMISSIONER OF INCOME TAX, KOCHI – Appellant
Versus
HOTEL AND ALLIED TRADES (P) LTD. – Respondent


ORDER

Delay, if any, is condoned.

Leave granted.

In these appeals, the tax effect is less than Rs.1,00,00,000/- (Rupees One Crore) and are covered by the Circular of CBDT.

These appeals are, accordingly, dismissed.

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