Commissioner Of Income Tax v. Indian Medical Association
High Court
31 Jan 2025 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Commissioner Of Income Tax v. Indian Medical Association
Date of order
31 Jan 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax v. Indian Medical Association, 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.
The order — as passed by the High Court
$~63
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 24/2017 (EXEMPTIONS)
COMMISSIONER OF INCOME TAX
.....Appellant
Through: Appearance not given. versus
INDIAN MEDICAL ASSOCIATION
.....Respondent Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Divyanshu Dubey, Advs.
Through:
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R
%
31.01.2025
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 31, 2025/DR
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