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Commissioner Of Income Tax – Tds, Jaipur v. M/S Oil India Limited, Jodhpur

High Court 12 Aug 2016 In favour of: Assessee
Forum / Bench
High Court · rhcjodh240618
Parties
Commissioner Of Income Tax – Tds, Jaipur v. M/S Oil India Limited, Jodhpur
Date of order
12 Aug 2016
Assessment year(s)
Outcome
Dismissed

Case summary

In Commissioner Of Income Tax – Tds, Jaipur v. M/S Oil India Limited, Jodhpur, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.

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

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANAT JODHPUR-------------------------------------------------------------- D.B. INCOME TAX APPEAL NO.18/2014 Commissioner of Income Tax – TDS, JaipurVersusM/s Oil India Limited, Jodhpur Date of Judgment : 12.08.2016 HON'BLE MR. GOVIND MATHUR,J. HON'BLE MR. KAILASH CHANDRA SHARMA,J. Mr. K.K. Bissa for the appellantMr. Aditya Singhi for the respondent JUDGMENT --- BY THE COURT : The tax effect in the instant matter does notexceed the monetary limit of Rs.20,00,000/-; hence, inlight of Circular No.21/2015 dated 10.12.2015 issuedby the Ministry of Finance, Department of Revenue,Central Board of Direct Taxes, Government of India,New Delhi, no interference in this appeal is desirable.The same is dismissed, accordingly. (KAILASH CHANDRA SHARMA),J. (GOVIND MATHUR),J.
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