CBDT Circular No. 17/2019, dated 8-8-2019 revising/enhancing minimum threshold limit to tax effect of Rs. 50 lakhs would also be applicable to pending appeals before Tribunal. (AY. 2002-03,2009-10 to 2013-14, 2015-16)
ACIT v. Samsung Data Systems India (P.) Ltd. (2019) 179 ITD 229 (Delhi)(Trib.)
S. 268A : Appeal-Monetary limits-CBDT Circular No. 17/2019, dated 8-8-2019 revising/enhancing minimum threshold limit to tax effect of Rs. 50 lakhs would also be applicable to pending appeals before Tribunal. [S. 253]