Tax - Ltu v. Rural Electrification Corpn Ltd
High Court
18 Dec 2024 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
Tax - Ltu v. Rural Electrification Corpn Ltd
Date of order
18 Dec 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Tax - Ltu v. Rural Electrification Corpn Ltd, the High Court (2024) 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.
$~56
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 1032/2018
THE PR. COMMISSIONER OF INCOME
TAX - LTU
.....Appellant
Through: Mr. Siddhartha Sinha, SSC with Ms. Anu Priya Nisha Minz, Adv.
versus
RURAL ELECTRIFICATION CORPN LTD. .....Respondent Through: Mr. Mayank Nagi and Mr. Tarun Singh, Advs.
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.
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.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue