Case Law › High Court › International Taxation -3 v. Yum! Restau...

International Taxation -3 v. Yum! Restaurants ( Asia ) Pte. Ltd

High Court 24 Feb 2025 In favour of: Unclear

Forum / Bench

High Court · dhcdb

Parties

Date of order

24 Feb 2025

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In International Taxation -3 v. Yum! Restaurants ( Asia ) Pte. Ltd, 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.

$~16 IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 720/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC and Ms. Aditi Sabharwal, Advs. versus YUM! RESTAURANTS ( ASIA ) PTE. LTD. .....Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Neeraj Jain, Mr. Aniket D. Agrawal and Mr. Abhishek Singhvi, Advs. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R 24.02.2025 % 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. YASHWANT VARMA, J. FEBRUARY 24, 2025/DR 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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