Commissioner Of Income Tax (Central)-I v. Mother's Pride Educational Persona P. Ltd
High Court
17 Jan 2025 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Commissioner Of Income Tax (Central)-I v. Mother's Pride Educational Persona P. Ltd
Date of order
17 Jan 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax (Central)-I v. Mother's Pride Educational Persona P. Ltd, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: 2.The appeal is, consequently, dismissed on the ground of low tax effect.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~55
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 305/2013
COMMISSIONER OF INCOME TAX (CENTRAL)-I
.....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar and Mr. Rishabh Nangia, SCs.
versus
MOTHER'S PRIDE EDUCATIONAL PERSONA P. LTD
.....Respondent
Through: None.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R
17.01.2025
%
1.Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024.
2.The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J.JANUARY 17, 2025/RW
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