CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NOs. 7126 OF 2008
COMMISSIONER OF INCOME TAX, KOCHI Appellant(s)
VERSUS
M/S HOTEL AND ALLIED TRADES (P) LTD. Respondent(s)
CIVIL APPEAL No. 8487/2012
CIVIL APPEAL NO. 9668 OF 2018
(@ SLP NO. 25622-23 OF 2018)
CIVIL APPEAL NO.9613 OF 2018
(@ Diary No. 14264-2018)
O R D E R
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.
[ INDU MALHOTRA ] New Delhi; September 17, 2018.