Case Law › High Court › Income Tax (Central)-2 v. Jaina Marketin...

Income Tax (Central)-2 v. Jaina Marketing And Associates

High Court 23 Sep 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

23 Sep 2024

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Income Tax (Central)-2 v. Jaina Marketing And Associates, the High Court (2024) 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.

$~110 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 499/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant Through: Mr. Sanjay Kumar, Advocate. versus JAINA MARKETING AND ASSOCIATES .....Respondent Through: None. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R23.09.2024 % This appeal would fail to qualify the threshold as placed in terms of the Central Board of Direct Taxes Circular No. 09/2024 dated 17 September 2024 and shall consequently stand dismissed on the ground of low tax effect. YASHWANT VARMA, J. SEPTEMBER 23, 2024/vp RAVINDER DUDEJA, J.

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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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