COMMISSIONER OF INCOME TAX vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST

[2023:RJ-JP:16666-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Income Tax Appeal No. 78/2021 Commissioner of Income Tax, (Exemptions), 3Rd Floor, Kailash Heights Lal Kothi, Tonk Road, Jaipur-302015 ----Appellant Versus M/s Apollo Animal Medical Group Trust, 299, Himmat Nagar, Tonk Road, Jaipur. ----Respondent For Appellant : Mr. Shantanu Sharma Advocate with Ms. Bhavna Laddha Advocate. For Respondent : Mr. Siddharth Ranka Advocate. HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 04/08/2023 Considering that the tax effect in the present case is less than Rs. 50,00,000/-, in view of Circular No. 3/2018 dated 11.07.2018 and Circular No. 17/2019 dated 08.08.2019 issued by Central Board Direct Taxes, Ministry of Finance, Department of Revenue, Government of India, this appeal is dismissed keeping open the legal issue involved in this matter. (PRAVEER BHATNAGAR),J (MANINDRA MOHAN SHRIVASTAVA),J MANOJ NARWANI /14