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2019 (10) TMI 1273

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....in Jamdar, JJ. Mr.Ashok Kotangale, Mr.A.K.Saxena, Mr.Tejveer Singh for the Appellant. Mr.Atul Jasani, Mr.Sameer G. Dalal, Ms.Laxmi Rungta i/b. Agrud Partners for Respondent. P.C. : The tax effect involved in all these appeals is less than the threshold limit of Rs. 1.00 crore as provided in the Circular No. 17 of 2019 dated 8 August 2019 issued by the Central Board for Direct Taxes (CB....