In Pr. Commissioner Of Income Tax-4, Delhi v. Gs Engineering & Construction India Pvt. Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
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.
$~59
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 1143/2018
PR. COMMISSIONER OF INCOME TAX-4, DELHI
.....Appellant
Through: Appearance not given.
versus
GS ENGINEERING & CONSTRUCTION INDIA PVT. LTD. .....Respondent
Through: Appearance not given.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE DHARMESH SHARMA
O R D E R
18.12.2024
%
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.
DECEMBER 18, 2024/DR
DHARMESH SHARMA, J.
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