Tax effect is less than Rs 1 crore, hence the appeal of the revenue is dismissed. Circular No 17/2019 dt 8-8-2019 (2019) 416 ITR 106 (St) (AY. 2019-11)
PCIT v. Mangal Tirth Estates Ltd. (2020) 269 Taxman 80 (Mad.)(HC)
S. 268A : Appeal-Monetary limit-Less than Rs 1 crore-Appeal is dismissed. [S. 260A]