Case Law › High Court › Anand, Jscs v. Spi Global Us Inc

Anand, Jscs v. Spi Global Us Inc

High Court 22 Nov 2024 In favour of: Unclear

Forum / Bench

High Court · dhcdb

Parties

Date of order

22 Nov 2024

Assessment year(s)

2020-21

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Anand, Jscs v. Spi Global Us Inc, the High Court (2024) dismissed the appeal.

Decision: 3.Accordingly, the present appeal is dismissed on account of low tax effect.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

$~46 IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 483/2024 –THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann and Mr. Abhishek Anand, JSCs versus SPI GLOBAL US INC .....Respondent Through: Ms. Ananya Kapoor, Advocate CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R 22.11.2024 % 1. The Revenue has filed the present appeal impugning the order dated 13.03.2024 passed by the learned Income Tax Appellate Tribunal in ITA No.1912/Del/2023 for the assessment year 2020-21. 2.At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024 and is not covered by any exceptions as set out in the circular. 3.Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, J NOVEMBER 22, 2024/ns SWARANA KANTA SHARMA, J Click here to check corrigendum, if any

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