2019 (10) TMI 1465

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..... No. 1 ORDER MS. HARSHA DEVANI, J. 1. Heard Mr.Varun K. Patel, learned senior standing counsel for the appellant and Mr.B.S. Soparkar, learned advocate for the respondent. 2. Mr. Varun K. Patel, learned senior standing counsel for the appellant, has stated that the tax effect involved in this appeal is less than Rs. 1,00,00,000/-. Under the circumstances, in the light of the Circular No.17 .....

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