International Taxation -1 Delhi v. Bentley Nevada Inc
High Court
12 Feb 2025 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
International Taxation -1 Delhi v. Bentley Nevada Inc
Date of order
12 Feb 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In International Taxation -1 Delhi v. Bentley Nevada Inc, the High Court (2025) dismissed the appeal.
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
$~68
* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 210/2022
THE COMMISSIONER OF INCOME TAX,
INTERNATIONAL TAXATION -1 DELHI
.....Appellant
Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs and Mr. Utkarsh Tiwari, Adv.
versus
BENTLEY NEVADA INC.
.....Respondent
Through: Mr. Sachit Jolly, Sr. Adv. with Ms. Disha Jham, Adv.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R
%
12.02.2025
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.
3.The next date of hearing i.e. 19.02.2025 shall stand cancelled.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J.FEBRUARY 12, 2025/nd
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