2022 (5) TMI 1598

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....ORDER PER N.K. SAINI, VICE PRESIDENT This Miscellaneous Application by the Department is arising out of the common order dt. 23/08/2019 in Cross Appeals in ITA No. 172/Asr/2018 and ITA No. 398/Chd/2018 pertaining to M/s Taj Travels Pvt. Ltd. 2. The Department has pointed out that the appeal of the Department was dismissed by considering the low tax effect while the tax effect in this case was....