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2022 (10) TMI 1189

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....2<br>M.A. No.47/Ahd/2020 (In ITA No. 1133/Ahd/2018) - -<br>Income Tax<br>Shri Waseem Ahmed, Accountant Member & Ms. Madhumita Roy, Judicial Member ORDER PER Ms. MADHUMITA ROY - JM: The instan....

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....ore the Hon'ble Civil Court of Patan and hence, the matter falls under the Exception 10(f) as mentioned in the Circular being No. 3/2018 dated 11.07.2018 and 20.08.2018 and also Circular No. 19/2019 d....

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