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of <h1>Gujarat HC disposes appeal under Circular No.17 of 2019 for tax effect below Rs. 1,00,00,000</h1> <h3>PRINCIPAL COMMISSIONER OF INCOME TAX Versus M/s FINE LINE CIRCUITS COMPANY</h3> PRINCIPAL COMMISSIONER OF INCOME TAX Versus M/s FINE LINE CIRCUITS COMPANY - TMI The Gujarat High Court disposed of the appeal as the tax effect was less than Rs. 1,00,00,000, following Circular No.17 of 2019 dated 08.08.2019 issued by the Government of India. The appellant can seek revival of the appeal if there are errors in the tax effect computation or if the Circular is not applicable.
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