Case Law › High Court › International Taxation-1), New Delhi v....

International Taxation-1), New Delhi v. Dsd Noell Gmbh

High Court 21 Oct 2024 In favour of: Unclear

Forum / Bench

High Court · dhcdb

Parties

Date of order

21 Oct 2024

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In International Taxation-1), New Delhi v. Dsd Noell Gmbh, the High Court (2024) dismissed the appeal.

Decision: 3.Accordingly, the present appeal is dismissed on account of low taxeffect.

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

$~84 IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 533/2024 & CM APPL. 61755-56/2024COMMISSIONER OF INCOME TAX,COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION-1), NEW DELHI .....Appellant Through:Mr Puneet Rai, SSC, Mr AshviniKumar and Mr Rishabh Nangia, JSCsand Mr Nikhil Jain, Advocate.Kumar and Mr Rishabh Nangia, JSCsand Mr Nikhil Jain, Advocate. versus DSD NOELL GMBH .....Respondent Through:None. CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE TARA VITASTA GANJU O R D E R % 21.10.2024 1.The Revenue has filed the present appeal impugning the order dated21.11.2023 passed by the learned Income Tax Appellate Tribunal (ITAT) in ITA No.7282/Del/2019 for the assessment year (AY) 2016-17. 2.At the outset, the learned counsel appearing for the Revenue statesthat the tax effect involved in the present appeal is below the threshold limitof ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024. 3.Accordingly, the present appeal is dismissed on account of low taxeffect. Pending applications also stand disposed of. VIBHU BAKHRU, J OCTOBER 21, 2024 M TARA VITASTA GANJU, J Click here to check corrigendum, if any

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