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2020 (9) TMI 1288

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....against the order of Commissioner of Income Tax (Appeals) - 26, Mumbai [in short 'the CIT(A)'] dated 15/03/2019 for the assessment year 2010-11. 2. Ms. Kavita P. Kaushik, representing the Department fairly admitted that the total tax effect involved in the present appeal is Rs.91,615/-. Hence, the appeal suffers from low tax effect in the light of CBDT Circular No. 17/2019, dated 08-08-2019 ....