Tax - International Taxation -3 v. Sojitz Corporation
High Court
30 Sep 2024 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
Tax - International Taxation -3 v. Sojitz Corporation
Date of order
30 Sep 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Tax - International Taxation -3 v. Sojitz Corporation, the High Court (2024) dismissed the appeal.
Decision: 2.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.
The order — as passed by the High Court
$~21
IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 449/2023THE COMMISSIONER OF INCOMETHE COMMISSIONER OF INCOME
TAX - INTERNATIONAL TAXATION -3.....AppellantThrough:Mr Ruchir Batra, SSC, Mr AnantMann, JSC and Mr Abhishek Anand,Advocates.Through:Mr Ruchir Batra, SSC, Mr AnantMann, JSC and Mr Abhishek Anand,Advocates.
versus
SOJITZ CORPORATION
.....Respondent
Through:Mr Ved Jain, Mr Nischay Kantoor,Ms Soniya Dodeja, Mr DivyanshDubey, Advocates.Ms Soniya Dodeja, Mr DivyanshDubey, Advocates.
%
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMAO R D E R30.09.2024
1.The learned counsel for the parties state that the tax effect involved inthe present appeal is below the threshold limit as specified in the circulardated 17.09.2024.
2.Accordingly, the present appeal is dismissed on account of low taxeffect.
VIBHU BAKHRU, J
SEPTEMBER 30, 2024
M
SWARANA KANTA SHARMA, J
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