COMMISSIONER OF INCOME TAX, KOCHI Vs. M/S HOTEL AND ALLIED TRADES (P) LTD.
LAWS(SC)-2018-9-146
SUPREME COURT OF INDIA
Decided on September 17,2018

Commissioner Of Income Tax, Kochi Appellant
VERSUS
M/S Hotel And Allied Trades (P) Ltd. Respondents

JUDGEMENT

- (1.) Delay, if any, is condoned.
(2.) Leave granted.
(3.) 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.;


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