Held, dismissing the appeal, the audit objection was in respect of excess allowance of business loss and not in respect of retention money deposit and security deposit. Not only was the tax effect involved was much below the monetary limit as enumerated in Circular No. 3 of 2018, dated July 11, 2018 read with Circular No. 17 of 2019 dated August 8, 2019 but none of the exception clauses much less the audit objection was involved. Appeal of the Revenue was dismissed. (AY. 2012-13)