2018 (8) TMI 1883

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.... Devi,   This appeal filed by the revenue is directed against the order dated 25.01.2018 of CIT(A)-4, Hyderabad for 2013-14. The assessee also filed CO against the said order. 2. It is stated before us that the tax effect in this appeal is less than Rs. 20 lakh and therefore the Circular No.3/2018 dated 11.07.2018 issued by the Central Board of Direct Taxes (CBDT) in exercise of its power ....