2019 (8) TMI 1945

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....r. T.R. Senthil Kumar, SSC and Ms. K.G. Usharani For the Respondent : Mr. A.S. Sriraman for Mr. S. Sridhar JUDGMENT T.S. SIVAGNANAM, J. We have heard Mr. T.R. Senthil Kumar, learned Senior Standing Counsel, and Ms. K.G. Usharani, learned Counsel appearing for the appellant/revenue and Mr. A.S. Sriraman, learned counsel for Mr. S. Sridhar, learned counsel appearing for the respondent/as....

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.... Counsel for the appellant submits that the above appeal is not pursued by the Revenue on account of the low tax effect in terms of Circular No. 17/2019 dated 08.8.2019 issued by the Central Board of Direct Taxes. By the said Circular, the monetary limit for filing or pursuing an appeal before the High Court has been increased to Rs. 1 Crore. It is further submitted that the tax effect in this cas....