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Commissioner Of Income Tax (Exemptions) Delhi v. M/S Sports Goods Export Promotion Council

High Court 14 Oct 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

14 Oct 2024

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Tax (Exemptions) Delhi v. M/S Sports Goods Export Promotion Council, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Decision: 2.Consequently, 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.

The order — as passed by the High Court

$~74 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 233/2023 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI .....Appellant Through: Mr. Abhishek Maratha, Sr. SC with Mr. Apoorv Agarwal, Jr. SC & Mr. Parth Samwal, Jr. SC & Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Himanshu Gaur, Advocates. Mr. Apoorv Agarwal, Jr. SC & Mr. Parth Samwal, Jr. SC & Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Himanshu Gaur, Advocates. versus M/S SPORTS GOODS EXPORT PROMOTION COUNCIL .....Respondent Through: Ms. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi & Mr. Saksh Srivastava, Advocates. Chaurasia, Ms. Sakshi Rustagi & Mr. Saksh Srivastava, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R14.10.2024 % 1. The learned counsel for the parties state that the present appeal is below the threshold limit of ₹2,00,00,000/-, as specified in the circular dated 17.09.2024, and the matter does not fall in the exclusionary clause of the said circular. 2.Consequently, the present appeal is dismissed, on account of low tax effect. VIBHU BAKHRU, J OCTOBER 14, 2024/at SWARANA KANTA SHARMA, J Click here to check corrigendum, if any

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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