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2017 (7) TMI 1156

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....017<br>Income Tax Appeal No. 863 of 2008, Income Tax Appeal No. 862 of 2008 And Income Tax Appeal No. 861 of 2008 - -<br>Income Tax<br>S.V. Gangapurwala And A.M. Badar, JJ. For the Appellant : Mr. ....

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.... Counsel for the appellant submits that the tax effect involved in the present appeals are less than Rs. 20 lakhs and as per the CBDT Circular No.21 of 2015 dated 10th December, 2015, the department h....