COMMISSIONER OF INCOME-TAX versus SHIV RAJ BHATIA
Referring to the reference that when the effect of tax is less than Rs. 30,000, there is no need to raise more than Rs. The dispute between the two benches of the Tribunal on the point regarding the application of circular reference cannot be returned irrespective of the power of the CBDT Circular Indian Income Tax Act, 1961, Section 256.
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