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2020 (8) TMI 311 - AT - Income TaxAddition u/s.69 - unexplained cash deposits - Maintainability of appeal by revenue - HELD THAT:- We endorse the order of CIT(A) that it is a trading receipt. Even otherwise, the appeal of the Revenue is also not maintainable as the tax effect in the appeal is below the tax limit prescribed by the CBDT Circular No.17/2019, dated 8th August, 2019. Thus, we dismiss the grounds of appeal of the Revenue and consequently appeal of the Revenue is dismissed.
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