2019 (1) TMI 1865

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....ims Industries Limited, Rajen Ishwarlal Jariwala, Hanubhai R. Sangani, Ashish Prafulbhai Patel, Pratiksha Trust, Nikhilkumar Brijmohan Kshatriya<br>Income Tax<br>2019 (1) TMI 1865 - ITAT, AHMEDABAD - TMI<br>ITAT, AHMEDABAD - AT (Judgement / Order / Decisions)<br>Dated:- 29-1-2019<br>ITA No.2501/Ahd/2017, 2497/Ahd/2017, 211/Ahd/2018, 207/Ahd/2018, 2804/Ahd/2017, 2528/Ahd/2017, 985/Ahd/2017, 2315/A....

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....al if the tax effect by virtue of the Commissioner of Income-tax (Appeals)'s order is below Rs. 20 Lacs. The Board has provided exemptions at clause (10) of the Instructions wherein it has been provided that these instructions will not be applicable, where the Constitutional validity of the provisions of an Act/Rule is under challenge or where Board's order, notification, instruction or circular h....