2022 (12) TMI 850

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....022<br>Civil Appeal No. 50 of 2010 - -<br>Income Tax<br>Hon&#39;ble Mr. Justice M.R. Shah And Hon&#39;ble Mr. Justice Sudhanshu Dhulia For the Appellant(s) : Mr. Balbir Singh, ASG, Mr. Arijit Prasa....

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....y learned counsel appearing for the respective parties that tax effect in both the appeals for the relevant Assessment Years - 1995-96 and 1996-97 would be less than Rs. 2 Crores which is the monetary....