Commissioner Of Incometax v. Apco Worldwide (India) Pvt. Ltd
High Court
31 Jul 2018 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Commissioner Of Incometax v. Apco Worldwide (India) Pvt. Ltd
Date of order
31 Jul 2018
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Commissioner Of Incometax v. Apco Worldwide (India) Pvt. Ltd, the High Court (2018) allowed the appeal. The decision went in favour of the Revenue.
Decision: Recording the aforesaid, the appeal is disposed of, without answering the substantial question of law, which is left open.
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 813/2018
COMMISSIONER OF INCOMETAX
..... Appellant Through: Mr. Ashok Manchanda, Senior Standing Counsel
versus
APCO WORLDWIDE (INDIA) PVT. LTD
Through
..... Respondent
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR O R D E R% 31.07.2018
CM No.30406/2018
Allowed, subject to all just exceptions.
Application is disposed of.
CM No.30405/2018
Delay in re-filling the appeal is condoned. Application is allowed.
ITA No.813/2018
Learned Senior Standing Counsel for the revenue states that in the present appeal, the tax effect is below Rs.50,00,000/-, and in view of circular No.3/2018, dated 11.7.2018, the substantial question of law raised need not be answered and may be left open.
Recording the aforesaid, the appeal is disposed of, without answering the substantial question of law, which is left open.
SANJIV KHANNA, J
JULY 31, 2018 tp
CHANDER SHEKHAR, J
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