PCWT v. Oriental Building & Furnishing Co Ltd ( 2023) 333 CTR 1 ( SC) Editorial : From the Judgement from Delhi High Court, WTA No. 4 of 2017 dt. 18-7-2017.

S. 268A : Appeal-Instructions-Circulars-Monetary limits-Appeal of Revenue is dismissed-[WTACT, 1957, S.29]

Appeal of the Revenue is dismissed, as the as the tax effect is below monetary limit of Rs 2 crores.