2023 (11) TMI 680

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....(s) : Mr. Arijit Prasad, Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Ms. Shivika Mehta, Adv. Ms. Chitrangada Rastvara, Adv. Mr. Indrajit Prasad, Adv. Mr. Deepak Kumar, Adv. For the Respondent(s) : Ms. Daisy Hannah, AOR Ms. Oindrila Sen, Adv. ORDER Shri Arijit Prasad, learned senior counsel appearing for the appellant submitted that having regard to the Circular issued in the year 2019, the tax....