2019 (10) TMI 1244

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....nt. ORAL ORDER Ms. Harsha Devani 1. Heard, Mr. Ankit Shah, learned Senior Standing Counsel for the appellant and Mr.Hardik P. Modh, learned advocate for the respondent. 2. It is an admitted position between the parties that the tax effect involved in this appeal is less than Rs. 1,00,00,000/-. Under the circumstances, in the light of Instruction F.No.390/Misc./116/2017/JC dated 22nd Au....