Pr. Commissioner Of Income Tax-6 v. Nokia India Pvt. Ltd
High Court
22 Oct 2024 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax-6 v. Nokia India Pvt. Ltd
Date of order
22 Oct 2024
Assessment year(s)
2009-10
Outcome
Dismissed
Case summary
In Pr. Commissioner Of Income Tax-6 v. Nokia India Pvt. Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Decision: 3.Accordingly, the present appeal is dismissed on account 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
$~14
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 854/2016
PR. COMMISSIONER OF INCOME TAX-6
.....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC.
versus
NOKIA INDIA PVT. LTD.
.....Respondent
Through: Mr. Sumit Mangal & Ms. Radhika Sharma, Advocates.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA
O R D E R22.10.2024
%
1.The Revenue has filed the present appeal impugning the order dated 03.06.2016, passed by the learned Income Tax Appellate Tribunal in ITA
No.1870/DEL/2010 for the assessment year 2009-10.
2.At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024.
3.Accordingly, the present appeal is dismissed on account of low tax effect.
VIBHU BAKHRU, J
OCTOBER 22, 2024/at
SWARANA KANTA SHARMA, J
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