2025 (11) TMI 2061

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....e Respondent: Ms. Aasavari Kadam,. PC:- 1. Heard Mr. Akhileshwar Sharma for the Appellant and Ms. Aasavari Kadam for the Respondent. 2. Though the tax effect in this Appeal is less than Rs. 2 Crores, Mr. Sharma submits that the same is required to be decided on merits given the provisions in Clause 10(d) of the CBDT Circular dated 11 July 2018. 3. Therefore, we have now heard learned c....