Karnataka HC Allows Revival of Tax Appeal Despite Low Effect

PCIT Vs Stanley Black & Decker India Ltd (Karnataka High Court)

In the case of PCIT vs. Stanley Black & Decker India Ltd, the Karnataka High Court addressed an appeal involving a tax effect of less than ₹1 crore. The assessee argued that the appeal should not be entertained based on Circular No. 17/2019 issued by the Central Board of Direct Taxes, whic

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