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    <title>2016 (1) TMI 1364 - PUNJAB HARYANA HIGH COURT</title>
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    <description>The High Court of Punjab and Haryana dismissed the appeal by the appellant-revenue with a tax effect of Rs. 11,12,407, in accordance with circular No.21/2015 issued by the CBDT, New Delhi. The revenue was granted liberty to file an application for revival of the appeal if necessary, without affirming the Tribunal&#039;s order on merits. The legal issue claimed by the revenue was left open for adjudication in a suitable case.</description>
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      <description>The High Court of Punjab and Haryana dismissed the appeal by the appellant-revenue with a tax effect of Rs. 11,12,407, in accordance with circular No.21/2015 issued by the CBDT, New Delhi. The revenue was granted liberty to file an application for revival of the appeal if necessary, without affirming the Tribunal&#039;s order on merits. The legal issue claimed by the revenue was left open for adjudication in a suitable case.</description>
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