Assessee incurred expenditure by way of contribution towards construction of new bridge . Tribunal treated said expenditure as revenue expenditure . Revenue filed instant appeal against Tribunal’s order .  Assessee contended that tax effect in instant appeal would be hardly Rs. 15 lakhs  Court held that  since tax effect in instant appeal was lower than threshold limit of Rs. 1 crore fixed by Circular No. 17/2019, dated 8-8-2019, , appeal of Revenue is dismissed .(AY. 2008 -09)