IN HIGH COURT OF DELHI AT NEW DELHI ITA 631/2012 CIT Appellant Through: Mr. Deepak Anand and Mr. Vipul Agarwal, Advocates. versus AMWAY INDIA ENTERPRISES P LTD Respondent Through: Mr. Mayank Nagi and Mr. Pulkit Verma, Advocates. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MS. JUSTICE REKHA PALLI ORDER 11.12.2019 Learned counsel for appellant states that tax effect in present case is below Rs. 1 crore. In light of circular dated 08.08.2019 issued by Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes monetary limit in respect of tax effect, inter alia, before High Court in which Department could pursue matter as Rs. 1,00,00,000/- and in view of fact that tax effect in present case is Rs. 96,40,000/-, present appeal is disposed of as not pressed. VIPIN SANGHI, J REKHA PALLI, J DECEMBER 11, 2019 CIT v. Amway India Enterprises P. Ltd