Commissioner Of Income Tax Del v. M/S Japan Airlines Co. Ltd
High Court
16 Dec 2019 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
Commissioner Of Income Tax Del v. M/S Japan Airlines Co. Ltd
Date of order
16 Dec 2019
Assessment year(s)
—
Outcome
Other
Case summary
In Commissioner Of Income Tax Del v. M/S Japan Airlines Co. Ltd, the High Court (2019) decided the matter.
Decision: 1,00,00,000/-;the income tax demand of Rs.52,67,628/- as mentioned in the order of CIT (A) dated 25.11.2004, as alsothe letter dated 20.11.2019 issued by ACIT, Judicial-2, New Delhi, the taxeffect in the present appeal being below the permissible tax effect limit, thepresent appeal is disposed of.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~36
*IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 653/2006
COMMISSIONER OF INCOME TAX DEL
..... AppellantThrough:Ms.LaxmiGurung,Sr.Standingcounsel with Ms. Talha A.R. andMr.Siddharth Gupta, Advs.
versus
M/S JAPAN AIRLINES CO. LTD.
..... Respondent
Through:
CORAM:HON'BLE MR. JUSTICE VIPIN SANGHIHON'BLE MR. JUSTICE SANJEEV NARULAO R D E R
%
16.12.2019
In the light of the circular dated 08.08.2019 issued by the Ministry ofFinance, Department of Revenue, Central Board of Direct Taxes (JudicialSection), Government of India, which fixes the monetary limit in respect oftax effect, inter alia, before the High Court in which the Department couldpursue the matter as Rs. 1,00,00,000/-;the income tax demand of Rs.52,67,628/- as mentioned in the order of CIT (A) dated 25.11.2004, as alsothe letter dated 20.11.2019 issued by ACIT, Judicial-2, New Delhi, the taxeffect in the present appeal being below the permissible tax effect limit, thepresent appeal is disposed of.
VIPIN SANGHI, J
DECEMBER 16, 2019/Pallavi
SANJEEV NARULA, J
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