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Principal Commissioner Of Income Taxdelhi-02 v. M/S Craftpac Container Pvt. Ltd

High Court 12 Dec 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

12 Dec 2024

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Principal Commissioner Of Income Taxdelhi-02 v. M/S Craftpac Container Pvt. Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Decision: 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.

$~95 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 116/2018 PRINCIPAL COMMISSIONER OF INCOME TAXDELHI-02 .....Appellant Through: Appearance not given. versus M/S CRAFTPAC CONTAINER PVT. LTD. .....Respondent Through: Mr. Rishabh Malhotra, Ms. Disha Jham and Mr. Devansh Jain, Advs. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE GIRISH KATHPALIA O R D E R 12.12.2024 % Undisputedly, the tax effect which forms 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. The appeal is, consequently, dismissed on the ground of low tax effect. YASHWANT VARMA, J. DECEMBER 12, 2024/gunn GIRISH KATHPALIA, 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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